Clarifications on Special Procedure for Manufacturers: Circular No. 208/2/2024-GST
<p><span>The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 208/2/2024-GST on 26th June 2024, to provide clarifications on the special procedure for manufacturers of specified commodities as per Notification No. 04/2024-Central Tax. Here are the key highlights:</span></p><p><span><strong>1. Make and Model Number of Machines:</strong></span></p><ul><li><span>Manufacturers using old or second-hand packing machines without make or model numbers can declare the year of purchase as the make number.</span></li><li><span>Machine numbers are mandatory and, if unavailable, can be assigned by the manufacturer.</span></li></ul><p><span><strong>2. Electricity Consumption Rating:</strong></span></p><ul><li><span>Manufacturers must declare the electricity consumption rating based on available details or get it certified by a Chartered Engineer if not available.</span></li></ul><p><span><strong>3. Goods with No MRP:</strong></span></p><ul><li><span>For goods without MRP, the sale price must be reported in Column 8 of Table 9 of FORM GST SRM-II.</span></li></ul><p><span><strong>4. Chartered Engineer Qualifications:</strong></span></p><ul><li><span>A Practicing Chartered Engineer with a certificate from the Institute of Engineers India (IEI) is qualified to provide certificates under this special procedure.</span></li></ul><p><span><strong>5. Exclusion of SEZ Units:</strong></span></p><ul><li><span>The special procedure is not applicable to manufacturing units located in Special Economic Zones (SEZ).</span></li></ul><p><span><strong>6. Manual Processes Exclusion:</strong></span></p><ul><li><span>The special procedure does not apply to manual processes using electric operated heat sealers and seamers, including post-harvest packing of tobacco leaves.</span></li></ul><p><span><strong>7. Multiple Machines:</strong></span></p><ul><li><span>In processes involving multiple machines, the details of the final packing machine must be declared in Table 6 of FORM GST SRM-I.</span></li></ul><p><span><strong>8. Job Work or Contract Manufacturing:</strong></span></p><ul><li><span>The special procedure applies to all persons involved in the manufacturing process, including job workers and contract manufacturers. If unregistered, the principal manufacturer is responsible for compliance.</span> <a href="https://cms.plasament.com/storage/circular-no-208-02-2024-1.pdf">circular-no-208-02-2024-1</a><br> </li></ul>