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

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.... No. F.12 (1) FD/Tax/2024-71 dated 09.01.2024. Based on the recommendation of 501h GST Council meeting, a special procedure was notified vide Notification No. F.12(11)FD/Tax/2023-31 dated 16.08.2023 to be followed by the registered persons engaged in manufacturing of goods mentioned in the schedule to the said notification. The said notification has been rescinded vide Notification No. F.12(1)FD/Tax/2024-70 dated 09.01.2024 and a revised special procedure has been notified vide Notification No. F.12(1)FD/Tax/2024-71 dated 09.01.2024. 2. Representations have been received from various trade associations seeking clarity on some issues pertaining to the said special procedure. To ensure uniformity in the implementation of the provisions ....

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....same, then how to declare the electricity consumption rating of the said machine in Table 6 of FORM GST SRM-I? It is clarified that electricity consumption rating of the packing machine is to be declared in Table 6 of FORM GST SRM-I on the basis of details of the same as available either on the machine or in the documents/record of the said machine. However, if the same is not available either on the machine or in the documents/records, then the manufacturer may get such electricity consumption per hour of the said machine calculated through a Chartered Engineer and get the same certified by the said Chartered Engineer in the format prescribed in FORM GST SRM-III, as notified vide Notification No. F.12(1)FD/Tax/2024-71 dated 09.01.2024. ....

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....able to the manufacturing units located in Special Economic Zone (SEZ)? It is clarified that the special procedure as notified vide Notification No. F.12 (1) FD/Tax/2024-71 dated 09.01.2024 is not applicable to the manufacturing units located in Special Economic Zone. 6. Whether the special procedure notified vide Notification No. F.12 (1) FD/Tax/2024-71 dated 09.01.2024 is applicable to the manual processes using electric operated heat sealer and seamer? It is clarified that the said special procedure notified vide Notification No. F.12(1)FD/Tax/2024-71 dated 09.01.2024 is not applicable in respect of manual seamer/ sealer being used for packing operations. Further, it is also clarified that the said special procedure is not ap....