9911796707
TMI BlogClarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 198-F.T. dated 31.01.2024.X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.08.2023 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 The said notification has been rescinded vide Notification No. 197-F.T. dated 31.01.2024 and a revised special procedure has been notified vide Notification No. 198-F.T. dated 31.01.2024. 2.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 of law across the field formations, the Commissioner, in exercise of his powers conferred by section 168 of the West Bengal Goods Services Tax Act, 2017 (hereinafter referred to as the WBGST Act ), hereby clarifies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 198-F.T. dated 31.01.2024. The said electricity consumption rating can be declared in Table 6 of FORM GST SRM-I accordingly. The copy of such certificate of the Chartered Engineer needs to be uploaded along with FORM GST SRM-I . The details of the documents so uploaded needs to be provided in Tabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s applicable to the manual processes using electric operated heat sealer and seamer? It is clarified that the said special procedure notified vide Notification No. 198-F.T. dated 31.01.2024 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 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 machine is required to be declared in Table 6 of FORM GST SRM-I ? It is clarified that in a manufacturing process there may be different machines being used such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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