Notification No. 30/2023-CENTRALTAX [N11-0NW]

In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure to be followed by a registered person engaged in manufacturing of the goods, the description of which is specified in the corresponding entry in column (3) of the Schedule appended to this notification, and falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, namely: —

1. Details of Packing Machines

(1) All the existing registered persons engaged in manufacturing of the goods mentioned in Schedule to this notification shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I, within 30 days of issuance of this notification, electronically on the common portal,—

FORM SRM-I Serial Make and Date of Address No. of Packing Total Electricity Supporting Unique ID of Model No. of Purchase of place Tracks Capacity of packing consumption Documents the machine No. the Machine of the of each track capacity by the machine Machine business of per hour (to be auto (including the where machine populated) name of installed manufacturer)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

<<Capacity certificate from Chartered Engineer>>

(2) Any person intending to manufacture goods as mentioned in Schedule to this notification, and who has been granted registration after the issuance of this notification, shall furnish the details of packing machines being used for filling and packing of pouches or containers in FORM SRM-I on the common portal, within fifteen days of grant of such registration.

(3) The details of any additional filling and packing machine being installed in the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such installation in FORM SRM-IIA.

(4) Upon furnishing of such details in FORM SRM-I or FORM SRM-IIA, a unique ID shall be generated for each machine, whose details have been furnished by the registered person, on the common portal.

(5) In case, the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within fifteen days of filing said declaration or submission: Provided that where the said registered person has submitted or declared the production capacity of his manufacturing unit or his machines, to any other government department or any other agency or organization, before the issuance of this notification, the same shall be furnished by the said registered person in FORM SRM-IA on the common portal, within thirty days of issuance of this notification.

FORM SRM-IA Serial Name of Govt. Department/ any other Type of Declaration/ Submission Details of Declaration/Submission agency or organization No.

(1) (2) (3) (4)

<<copy of declaration to be uploaded on the portal>>

FORM SRM-IIA [Details of installation of additional machine(s)] Seri Make Date Date Address of No. Packi Total Electr Supporting Unique al and of of place of of ng packin icity Documents ID of the No. Model Purch install business Tra Capa g consu machine No. of ase of ation where cks city capacit mptio (to be the the of the installed of y of n by auto Machi Mach Machi each machin the populated ne ine ne track e machi ) (includ ne per ing the hour name

of manufa cturer)

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

<<Capacity certificate from Chartered Engineer> >

(6) The details of any existing filling and packing machine removed from the registered place of business shall be furnished, electronically on the common portal, by the said registered person within 24 hours of such removal in FORM SRM-IIB.

FORM SRM-IIB [Details of removal of the existing machine(s)]

Seri Unique ID Make Date of Address of No. of Packing Total Date Reasons for alN of the and Purchase place of Tracks Capacity packing of removal/dispo o. machine Model of the business of each capacity Rem sal of the No. of Machine from where <<auto track of oval machine. the the - machine Machin <<auto- machine is popula <<auto- e populate removed. ted>> populate <<auto- d>> d>> populate <<auto- <<auto- d>> populat populated> ed>> >

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

<<Sold to third party>>

<<Scrap>>

2. Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule

(1) Every registered person engaged in manufacturing of goods mentioned in Schedule shall keep a daily record of inputs being procured and utilized in quantity and value terms along with the details of waste generated as well as the daily record of reading of electricity meters and generator set meters in a format as specified in FORM SRM-IIIA in each place of business.

(2) Further, the said registered person shall also keep a daily shift-wise record of machine-wise production, product-wise and brand-wise details of clearance in quantity and value terms in a format as specified in FORM SRM-IIIB in each place of business.

FORM SRM-IIIA

Inputs Register

Qty Consumed (in units) Waste Quantity generated Description Opening Closing HSN of Quantity procured in respect of the Input Unit Balance Balance the procured of the said quantity Input (in units) ( value in input (qty) (in units) (in units) Rs) (in units)

Day1

(1) (2) (3) (4) (5) (6) (7) (8) (9)

HSN1

HSN2

HSN3

………

HSNn

Day 2

Day 3

……

Last Day of Month

Electricity Reading

Electricity meter reading Generator set meter reading

Initial Final Consumption Initial Final Consumption Meter Reading Meter (kwH) Meter Reading Meter (kwH) Reading Reading

Day 1

(1) (2) (3) (4) (5) (6)

Day 2

…..

Last Day of Month FORM SRM-IIIB

Production Register

Brand B1 Bra Bra nd nd B2 Bn Machine M1( Mention Unique ID of the machine) M M Total of 2 n all

machin es To Uni Total Tota Val Total Total Total … -- Total tal t Value l no. ue Value No. of value of - Producti no Val Of of Of Of pouches Pouches on value . ue Pouches Pou Pou Pouc Packed by packed of of Of P1 ch ch hes Machine M1 By Brand Po Po Packed( …P Pn (P1+P2+..P machine B1 by uc uch V1) …Pn n Packe n) M1 all h P1 (in Rs) pack d (in Rs) machine

…………………………………. …………………………………. ed (Vn) (V1+V2 s (Rs) P1 (in +..Vn) pa Rs) Day 1 ck ed Shift 1 00:00 to 00.00 hrs Shift 2 00:00 to 00.00 hrs Shift 3 00:00 to 00.00 hrs Total for Day 1

Day 2

….Dayn of the month Total for the Month

3. Special Monthly Statement

(1) The said registered person shall submit a special statement for each month in FORM SRM-IV on the common portal, on or before the tenth day of the month succeeding such month.

FORM SRM-IV

Monthly Statement of Inputs used and the final goods produced by the manufacturer of goods specified in Schedule

PART-A

Qty Consumed (in units) Quantity Waste HSN of Opening Quantity Closing Description procured generated Balance Balance the Unit procured qty of the Input ( value in Input quantity (in units) (in units) (in units) Rs) (in units)

Total for Month

(1) (2) (3) (4) (5) (6) (7) (8) (9)

HSN1

HSN2

HSN3

…….

HSNn

Electricity Reading

Electricity meter reading DG set meter reading

Initial Final Consumption Initial Final Consumption Meter Reading on Meter (kwH) Meter Reading Meter (kwH) Day 1 of the Reading on last on Day 1 of the Reading on last month day of the month day of the Total for the Month month month

(1) (2) (3) (4) (5) (6)

Statement of production of goods

PART-B

Brand B1 Br Br an an d d B2 Bn Machine M1 M M Total 2 n of all

machi nes Total M Total Tot Val Tota Total Total … - Total no. of RP Value al ue l No. of value of - Produc Pouch Val Of no. Of Valu pouches Pouches - tion

…………………………………. …………………………………. P1 ue Pouch of Po e Packed packed value packed Of es P1 Pou uc Of by By of Po Packed ch h Pouc Machine machine Brand uc (V1) Pn Pn hes M1 M1 B1 by h (in Rs) pac Pn (P1+P2 (in Rs) all P1 ked Pack +..Pn) (V1+V2 machin ed +..Vn) es (Rs) (Vn) (in Rs) Total for the Month

Schedule

S.No Chapter / Heading Description of Goods / Sub-heading / Tariff item

(1) (2) (3)

1. 2106 90 20 Pan-masala

2. 2401 Unmanufactured tobacco (without lime tube) – bearing a brand name

3. 2401 Unmanufactured tobacco (with lime tube) – bearing a brand name

4. 2401 30 00 Tobacco refuse, bearing a brand name

5. 2403 11 10 'Hookah' or 'gudaku' tobacco bearing a brand name

6. 2403 11 10 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name

7. 2403 11 90 Other water pipe smoking tobacco not bearing a brand name.

8. 2403 19 10 Smoking mixtures for pipes and cigarettes

9. 2403 19 90 Other smoking tobacco bearing a brand name

10. 2403 19 90 Other smoking tobacco not bearing a brand name

11. 2403 91 00 “Homogenised” or “reconstituted” tobacco, bearing a brand name 12 2403 99 10 Chewing tobacco (without lime tube)

13. 2403 99 10 Chewing tobacco (with lime tube)

14. 2403 99 10 Filter khaini

15. 2403 99 20 Preparations containing chewing tobacco

16. 2403 99 30 Jarda scented tobacco

17. 2403 99 40 Snuff

18. 2403 99 50 Preparations containing snuff

19. 2403 99 60 Tobacco extracts and essence bearing a brand name

20. 2403 99 60 Tobacco extracts and essence not bearing a brand Name

21. 2403 99 70 Cut tobacco

22. 2403 99 90 Pan masala containing tobacco ‘Gutkha’

23. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name

24. 2403 99 90 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

Explanation.–

(1) In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

(3) For the purposes of this notification, the phrase “brand name” means brand name or trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.