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    <title>Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. F.12 (1) FD /Tax/2024-71 dated 09.01.2024</title>
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    <description>The special procedure requires specified machine particulars in FORM GST SRM-I, with mandatory machine numbers and final-packing machine details. Where electricity consumption data is unavailable, it may be calculated and certified by an eligible practicing Chartered Engineer, with the certificate uploaded with the form. Goods without MRP must report sale price in FORM GST SRM-II. The procedure excludes SEZ units and specified manual packing operations, while applying to manufacturers, job workers and contract manufacturers; a principal manufacturer bears compliance responsibility where the job worker or contract manufacturer is unregistered.</description>
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