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    <title>Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - Central Tax dated 05.01.2024</title>
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    <description>Clarifications were issued on the special procedure for manufacturers of specified commodities, including reporting of machine details in FORM GST SRM-I and sale price in FORM GST SRM-II where no MRP is available. The circular also explains how electricity consumption rating may be declared, including certification by a practicing Chartered Engineer, and clarifies the scope of the procedure in relation to SEZ units, manual packing operations, final packing machines, and job work or contract manufacturing.</description>
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