Packing machine disclosure requirements govern manufacturers of specified pan masala and tobacco products under a special GST procedure. Special procedure is prescribed for registered persons manufacturing specified pan masala and tobacco products, requiring electronic disclosure of packing machine details in FORM GST SRM-1, monthly submission in FORM GST SRM-II, and a Chartered Engineer certificate in FORM GST SRM-III. The procedure covers existing, newly added, amended and disposed machines, declared production capacity information furnished to other departments, inputs used, production, and power consumption. The Schedule identifies the covered goods by tariff classification and the notification defines the expression brand name for its application.