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        GST - States

        Circular clarifies issues related to special procedure for...

        New Procedure for Manufacturers: Substitute Machine Details, Certify Energy Ratings, Report Sale Price Without MRP.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Circular clarifies issues related to special procedure for manufacturers of specified commodities. Unavailable machine details can be substituted with year of purchase or assigned numeric number. Electricity consumption rating can be certified by Chartered Engineer if unavailable. For goods without MRP, sale price to be reported. Practicing Chartered Engineers from Institute of Engineers India eligible for certification. Procedure not applicable to SEZs, manual packing processes. For multiple machines, details of final packing machine required. In job work, procedure applicable to all involved, including unregistered job workers through principal manufacturer.
                                Note: It is a system-generated summary and is for quick reference only.
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