Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 - State Tax dated 05.03.2024

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 14.09.2023 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 The said notification has been rescinded vide Notification No. 03/2024-State Tax dated 05.03.2024 and a revised special procedure has been notified vide Notification No. 04/2024- State Tax dated 05.03.2024. 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 of law across the field formations, The Chief Commissioner of State Tax, in exercise of its powers conferred by section 168 (1) of the Gujarat Goods and Services Tax Act, 2017 (herein after refe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 the same is the machine then get such per hour of through and get the Chartered prescribed in as notified 04/2024-ST The said rating can of FORM The copy Chartered uploaded along SRM-I. The documents so provided in It is also where there Charteredmachine. However, if not available either on or in the documents/records, the manufacturer may electricity consumption the said machine calculated a Chartered Engineer same certified by the said Engineer in the format FORM GST SRM-III, vide Notification No. dated 05.03.2024. electricity consumption be declared in Table 6 GST SRM-I accordingly.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uring units located in Special Economic Zone. 6. Whether the special procedure notified vide Notification No. 04/2024-ST dated 05.03.2024 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. 04/2024-ST dated 05.03.2024 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 applicable in respect of manual packing operations such as those in cases of post-harvest packing of tobacco leaves. 7. In cases where multiple machines are required for filling, capping and packing of containers, the serial number of which machin....