https://www.taxtmi.com/acts?id=52369 If a taxable person owns, operates or controls any machine or manual process for manufacture or production of specified goods without registration with the proper officer, the cess liability is determined by the number of machines found or the presence of a manual process unit. In the absence of contrary evidence satisfactory to the proper officer, the machines or manual process unit are deemed to have been in operation from 1 February 2026 or for the last two years, whichever is later, for rule 10 purposes. en-us Sat, 03 Jan 2026 13:51:48 +0530 Fri, 26 Jun 2026 14:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52369 If a taxable person owns, operates or controls any machine or manual process for manufacture or production of specified goods without registration with the proper officer, the cess liability is determined by the number of machines found or the presence of a manual process unit. In the absence of contrary evidence satisfactory to the proper officer, the machines or manual process unit are deemed to have been in operation from 1 February 2026 or for the last two years, whichever is later, for rule 10 purposes. Act-Rules GST Sat, 03 Jan 2026 13:51:48 +0530 https://www.taxtmi.com/acts?id=52369