Special procedure for pan masala and tobacco manufacturers mandates machine disclosures, monthly reporting, and chartered engineer certification. A special procedure is notified for registered persons engaged in manufacturing specified pan masala and tobacco products, requiring disclosure of packing-machine details in FORM GST SRM-I, monthly filing of FORM GST SRM-II, and upload of a Chartered Engineer's certificate in FORM GST SRM-III. The procedure covers existing, newly installed, amended, and disposed machines, declared production capacity information shared with other government bodies, and monthly reporting of inputs, production, power consumption, and grid-integrated solar power. The Schedule specifies the covered goods by tariff classification and the notification takes effect from 1 April 2024.
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.
Special procedure for pan masala and tobacco manufacturers mandates machine disclosures, monthly reporting, and chartered engineer certification.
A special procedure is notified for registered persons engaged in manufacturing specified pan masala and tobacco products, requiring disclosure of packing-machine details in FORM GST SRM-I, monthly filing of FORM GST SRM-II, and upload of a Chartered Engineer's certificate in FORM GST SRM-III. The procedure covers existing, newly installed, amended, and disposed machines, declared production capacity information shared with other government bodies, and monthly reporting of inputs, production, power consumption, and grid-integrated solar power. The Schedule specifies the covered goods by tariff classification and the notification takes effect from 1 April 2024.
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