8062 DG/2023

(1)

रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99

xxxGIDHxxx

xxxGIDExxx

असाधारण

EXTRAORDINARY

प्राजधकार से प्रकाजित

PUBLISHED BY AUTHORITY

भाग IV

PART IV

राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार

GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI

I

fnYyh] 29 fnlEcj] 2023

I

I

—jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky]

fnYyh eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 03½ ¼ftls blesa blds i'pkr~ mä vf/kfu;e dgk x;k gS½ dh /kkjk

148 }kjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] ifj"kn~ dh flQkfj'kksa ij] og o.kZu ftls bl vf/klwpuk ls mikc) vuqlwph

ds LraHk ¼3½ esa rRLFkkuh çfof"V esa fufnZ"V fd;k x;k gS vkSj ;FkkfLFkfr] mä vuqlwph LraHk ¼2½ esa rRLFkkuh çfof"V esa

;FkkfofufnZ"V VSfjQ en] mi&'kh"kZ] 'kh"kZ ;k v/;k; ds v/khu vkrh gks] eky ds fofuekZ.k esa yxs fdlh jftLVªh—r O;fä

}kjk viukbZ tkus okyh fuEufyf[kr fo'ks"k çfØ;k dks vf/klwfpr djrh gS] vFkkZRk~ %&

¼1½ bl vf/klwpuk dh vuqlwph esa mfYyf[kr ekyksa ds fofuekZ.k esa yxs lHkh fo|eku jftLVªh—r O;fä lkekU;

iksVZy ij bysDVªkfud :i ls bl vf/kfulwpuk ds tkjh fd, tkus ds 20 fnu ds Hkhrj

I esa ikmp

;k daVsuj dks Hkjus vkSj iSd djus ds fy, mi;ksx dh tk jgh iSd djus okyh e'khuksa ds C;kSjs dks rS;kj djsxk]&

सं. 382]

दिल्ली, िुक्रवार, दिसम् बर 29, 2023/पौष 8, 1945

[रा.रा.रा.क्षे.दि. सं. 357

No. 382]

DELHI, FRIDAY, DECEMBER 29, 2023/PAUSHA 8, 1945

[N. C. T. D. No. 357

भारत सरकार

GOVERNMENT OF INDIA

एस.जी.-डी.एल.-अ.-03012024-251104

SG-DL-E-03012024-251104

2

DELHI GAZETTE : EXTRAORDINARY

PART IV]

I

Øz-la-

e'khu dk

fuekZ.k vkSj

ekWMy uacj

¼fuekZrk ds

uke lfgr½

Ek'khu dh

[kjhn dh

rkjh[k

dkjksckj

ds LFkku

dk tgka

LFkkfir

fd;k x;k

gS

iVfj;ksa

dh la[;k

izR;sd

VSªd dh

iSfdax

{kerk

Ek'khu dh

dqy

iSfdax

{kerk

Ek'khu

}kjk izfr

?kaVs

fctyh

dh [kir

Lkgk;d

nLrkost

Ek'khu dh

;wfud

vkbZMh

¼vkWVks

ikWI;qysV

gksus ds

fy,½

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<<pkVsZM

batu ls

{kerk izek.k

i= >>

¼2½ dksbZ Hkh O;fä tks bl vf/klwpuk dh vuqlwph esa mfYyf[kr eky dk fuekZ.k djus dk vk'k; j[krk gS vkSj ftls bl

vf/klwpuk ds tkjh gksus ds i'pkr~ jftLVªhdj.k çnku fd;k x;k gS] ,slh jftLVªs'ku ds eatwjh ds iaæg fnuksa ds Hkhrj

lkekU; iksVZy ij ç:i

I esa ikmp vkSj daVsuj dks Hkjus vkSj iSfdax ds fy, mi;ksx dh tk jgh iSfdax

e'khuksa ds C;kSjs dks iwjk djsxk A

¼3½ dkjksckj ds jftLVªh—r LFkku esa LFkkfir dh tk jgh fdlh Hkh vfrfjä Hkjus vkSj iSfdax e'khu ds C;kSjs

I esa ,sls voLFkkiu ds 24 ?kaVs ds Hkhrj mä jftLVªh—r O;fä }kjk lkekU; iksVZy ij bysDVª‚fud :i

ls çLrqr fd;k tk,xkA

¼4½

I ;k

II

esa ,sls O;kSjs çLrqr djus ij] çR;sd e'khu ds fy, ,d fof'k"V

vkbZMh rS;kj dh tk,xh] ftlds C;kSjs lkekU; iksVZy ij jftLVªh—r O;fä;ksa }kjk çLrqr fd;k x;k gSzA

¼5½ ;fn mä jftLVªh—r O;fä us fdlh vU; ljdkjh foHkkx ;k fdlh vU; vfHkdj.k ;k laxBu dks fofuekZ.k bdkbZ ;k

mldh e'khuksa dks mRiknu {kerk çLrqr ;k ?kksf"kr fd;k gS] mä ?kks"k.kk ;k çLrqr djus ds iaæg fnuksa ds Hkhrj lkekU;

iksVZy ij

I

esa mä jftLVªh—r O;fä }kjk çLrqr fd;k tk,xk %

ijarq tgk¡ mä jftLVªh—r O;fä us viuh fofuekZ.k bdkbZ ;k mldh e'khuksa dh mRikn {kerk dks fdlh vU;

ljdkjh foHkkx ;k fdlh vU; vfHkdj.k ;k laxBu dks bl vf/klwpuk dks tkjh djus ls iwoZ çLrqr ;k ?kksf"kr fd;k gS]

bl vf/klwpuk ds tkjh fd, tkus ds rhl fnu ds Hkhrj lkekU; iksVZy ij

I

esa mä jftLVªh—r

O;fä }kjk çLrqr fd;k tk,xkA

I

Øz-la-

ljdkjh foHkkx@fdlh vU; ,tsalh ;k laxBu

dk uke

?kks"k.kk@izLrqfr dk izdkj

?kks"k.kk@izLrqfr dk izdkj

(1)

(2)

(3)

(4)

<<?kks"k.kk dh çfr dks iksVZy

ij viyksM fd;k tkuk

>>

II

[vfrfjDr e'khuksa(uksa) ds voLFkkiu ds C;kSjs]

Øz-la- e'khu dk

esd vkSj

ekWMy

uacj

(fuekZrk

ds uke

lfgr )

Ek'khu

dh

[kjhn

dh

rkjh[k

Ek'khu dh

LFkkiuk

dh rkjh[k

dkjksckj

ds LFkku

dk irk

tgka

LFkkfir

fd;k x;k

gS

iVfj;ksa

dh la[;k

izR;sd

VªSd dh

iSfdax

{kerk

Ek'khu

dh dqy

iSfdax

{kerk

e'khu

}kjk izfr

?kaVs

fctyh

dh [kir

Lkgk;d

nLrkost

e'khu dh

;wfud vkbZMh

(vkWVks

ikWI;qysV gksus

ds fy, )

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

<<pkVsZM

bathfu;j ls

{kerk

izekui=>>

[PART IV

DELHI GAZETTE : EXTRAORDINARY

3

¼6½ dkjksckj ds jftLVªh—r LFkku ls gVk, x, fdlh fo|eku Hkjus vkSj iSd djus okyh e'khu ds C;kSjs dks

II

k esa ,sls gVk, tkus ds 24 ?kaVs ds Hkhrj jftLVªh—r O;fä }kjk lkekU; iksVZy ij bysDVªkfud :i ls çLrqr fd;k

tk,xkA

II

[fo|eku e'khuksa (uksa) ds gVk, tkus ds C;kSj]

Øz-

[k-

Ek'khu

dh

;wfud

vkbZMh

e'khu dk

fuekZ.k

vkSj ekWMy

uacj

<<vkWVks

ikWI;qysV>

>

e'khudh

[kjhn dh

rkjh[k

<<vkWVks

ikWI;qysV>>

dkjksckj

ds LFkku dk

irk tgka ls

e”khu dks

gVk;k tkrk

gS] <<vkWVks

ikWI;qysV>>

iVfj;ksa dh

la[;k

<<vkWVks

ikWI;qysV>>

izR;sd VªSd

dh iSfdax

{kerk

<<vkWVks

ikWI;qysV>>

Ek'khu dh

dqy iSfdax

{kerk

<<vkWVks

ikWI;qysV>>

gVkus

dh

rkjh[k

Ek'khu dks

gVkus@fuiVku

djus ds dkj.kA

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

<< rhljs i{k

dks cspk x;k>>

<< dckM+>>

2- vuqlwph esa mfYyf[kr eky ds fofuekZ.k djus okys jftLVªh—r O;fä;ksa }kjk j[kj[kko fd, tkus ds fy, vfrfjä

vfHkys[k

¼1½ vuqlwph esa mfYyf[kr eky ds fofuekZ.k esa yxk çR;sd jftLVªh—r O;fä dkjksckj ds çR;sd LFkku esa

III

esa ;FkkfufnZ"V ç#i esa bysDVªkfud ehVj vkSj tujsVj lsV ehVj dh nSfud jhfMax ds fjdkMZ ds lkFk&lkFk

tfur fd, x, vif'k"V ds C;kSjs ds lkFk&lkFk ek=k vkSj ewY; ds fuca/ku esa çks|Hkwr vkSj mi;ksx fd, tk jgs buiqV ds

nSfud vfHkys[k dks j[ksxkA

¼2½ rFkkfi] mDr jftLVªhd`r O;fDr dkjksckj ds izR;sd LFkku esa

III

esa ;FkkfofufnZ’V ,d iz#i

esa ek=k vkSj ewY; ds fuca/ku esa e'khuksa&okj mRiknu] mRiknu&okj vkSj czkaM&okj vukifRRk ds C;kSjs ds nSfud f'kQ~V&okj

vfHkys[k Hkh j[ksxkA

III

fnu 1

buiqV dk

,p,l,u

buiqV

dk

fooj.k

bdkbZ

dh

ek=k

izkjafHkd

jksdM-

¼bdkb;ksa

esa½

[kjhnh xbZ

ek=k

¼bdkb;ksa

esa½

[kjhnh

xbZ ek=k

¼#i;s esa

ewY;a½

D;wVh

[kir

¼bdkb;ksa

esa½

D;wVh

[kir

¼bdkb;ksa

esa½

mDr buiqV

¼bdkb;ksa esa½

ds laca/k esa

mRiUUk

vif'k"V

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

,p,l,u

1

,p,p,u

2

,p,l,u

3

:

:

,p,l,u

fnu 2

fnu 3

-------

4

DELHI GAZETTE : EXTRAORDINARY

PART IV]

eghus

dk

vafre

fnu

fnu 1

fctyh jhfMax

fctyh jhfMax

tujsVj lsV ehVj jhfMax

izkjafHkd

ehVj

jhfMax

vafre

ehVj

jhfMax

[kir

¼fdok-½

izkjafHkd ehVj

jhfMax

vafre ehVj

jhfMax

[kir

¼fdok-½

(1)

(2)

(3)

(4)

(5)

(6)

fnu 2

-------

Ekkl dk vafre fnu

III

fnu

1

czkaM ch- 1

czkaM

2

czkaM

ch,u

Ek'khu ,e 1¼e'khu dh fof'k"V vkbZMh dk mYYks[k djsa ½

,e-

2

,e,y

lHkh

e'khuksa

dh

dqy

la[;k

iSd

fd,

x,

ikmp

ih 1

dh

dqy

la[;k

Ikkmp

ih-1

dk

bdkbZ

eku

iSd

fd,

x,

ikmp

ih 1

dk

dqy

ewY;

¼oh

1½

¼#i;s

esa½

Ikkmp

dh

dqy

la[;k

---

Ikh-,u-

ih-

iSDM

Ikkmp

dk

ewY;

----

Ikh-

,u-

Ikkmp

ih,u

iSd

¼oh,

ua½ dk

dqy

ewY;

¼#i;s

esa½

Ek'khu

}kjk

iSd

fd,

x,

ikmp

dh

dqy

la[;k

,e-

1¼ih-

1+ ih-

2-+ --

ih-,u-½

Ek'khu

}kjk

iSd

fd,

x,

ikmp

dk

dqy

ewY;

,e-

1¼#-esa½

¼oh-1+

oh-2-+

--oh-

,u-½

----

----

lHkh

e'khuksa

}kjk

czkaM

ch&1

dk

dqy

mRiknu

ewY;

¼#i;s

esa½

f'kQ~V 1

00%00 ls

00%00 ?k.Vs

f'kQ~V 2

00%00 ls

00%00 ?k.Vs

f'kQ~V 3

00%00 ls

00%00 ?k.Vs

fnu ds fy,

dqy 1

fnu

2

[PART IV

DELHI GAZETTE : EXTRAORDINARY

5

Ekg

dk

fnu

Ekkg ds

fy, dqy

’k

¼1½ mDr jftLVªhd`r O;fDr ,sls ekl ds mRrjorhZ ekl ds nlosa fnu ;k mlls iwoZ lkekU; iksVZy ij

-IV Eksa izR;sd ekg ds fy, fo”ks’k dFku izLRkqr djsxkA

-IV

vuqlwph esa fofufnZ’V oLrqvksa ds fuekZrk }kjk mi;ksx fd, x, vknkuksa vkSj vafre eky dk ekfld fooj.k

Hkkx&d

Ekghus

ds fy,

dqy

buiqV dk

,p,l,u

buiqV

dk

fooj.k

bdkbZ

dh ek=k

izkjafHkd

jksdM-

¼bdkb;ksa

esa½

[kjhnh xbZ

ek=k

¼bdkb;ksa

esa½

[kjhnh

xbZ ek=k

¼#i;s esa

ewY;½

Ekk=k

[kir

¼bdkb;ksa

esa½

vafre “ks’k

jkf”k

¼bdkb;ksa

esa½

mRiUu

vif”k’V

¼bdkb;ksa

esa½

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

,p,l,u

1

,p,p,u

2

,p,l,u

3

……

,p,l,u

Ekkl ds fy,

dqy 1

fctyh jhfMax

fctyh jhfMax

tujsVj lsV ehVj jhfMax

izkjafHkd ehVj

jhfMax

vafre

ehVj

jhfMax

[kir

¼fdok-½

izkjafHkd ehVj

jhfMax

vafre

ehVj

jhfMax

[kir

¼fdok-½

(1)

(2)

(3)

(4)

(5)

(6)

Ekky ds mRiknu dk fooj.k

Hkkx&[k

czkaM ch- 1

czkaM

2

czkaM

ch,

2

Ek'khu ,e 1¼e'khu dh fof'k"V vkbZMh dk mYYks[k djsa½

,e-

2

,e,y

lHkh

e'khuksa

dh dqy

la[;k

iSd fd,

x, ikmp

ih 1 dh

dqy

la[;k

Ikkmp

ih-1

dk

bdkbZ

eku

iSd

fd,

x,

ikmp

ih 1

dk

dqy

ewY;

oh 1½

¼#i;s

esa½

Ikkmp

dh dqy

la[;k --

-

Ikh-,u-

ih-iSDM

Ikkmp

dk

ewY;

----

Ikh-

,u-

Ikkmp

ih,u

iSd

¼oh, ua½

dk dqy

ewY;

¼#i;s

esa½

Ek'khu

}kjk

iSd

fd,

x,

ikmp

dh dqy

la[;k

,e-

1¼ih-1+

ih-2-+ -

-oh-,u-½

Ek'khu

}kjk

iSd

fd,

x,

ikmp

dk dqy

ewY;

,e-1¼#-

esa½

¼oh-1+

oh-2-+ -

----

----

lHkh

e'khuksa

}kjk

czkaM

ch&1

dk dqy

mRiknu

ewY;

¼#i;s

esa½

6

DELHI GAZETTE : EXTRAORDINARY

PART IV]

-oh-,u-½

Ekkg ds

fy, dqy

Øz- la-

v/;k;&”kh’kZ&mi'kh"kZ&

VSfjQ

Ekky dk fooj.k

(1)

(2)

(3)

1-

2106 90 20

Ikku&elkyk

2-

2401

vfuZfer rackdw (ykbe V;wc ds fcuk) & ,d czkaM uke ds lkFk

3-

2401

vfuZfer rackdw (pwus dh V;wc ds lkFk) & ,d czkaM uke ds lkFk

4-

2401 30 00

rackdw ls badkj] ,d czkaM uke rackdw ls badkj] ,d czkaM uke

5-

2403 11 10

^gqDdk* ;k ^xqMkdw* rackdw ftldk czkaM uke gS

6-

2403 11 10

^gqDdk* ;k ^fpye* /kweziku ds fy, bLrseky fd;k tkus okyk rackdw ftls vkerkSj

ij ^gqDdk* rackdw ;k ^xwMkd*w ds :Ik esa tkuk tkrk gS] ftldk czkaM uke ugha gS

7-

2403 11 90

vU; ikuh ikbi /kweziku rackdw ,d czkaM uke ugha j[krs gSaA

8-

2403 19 10

Ikkbi vkSj flxjsV ds fy, /kweziku feJ.k

9-

2403 19 90

czkaM uke okys vU; /kweziku rackdw

10-

2403 19 90

vU; /kweziku djus okys rackdw dk czkaM uke ugha gS

11-

2403 91 00

^^gksekstsukbTM** ;k ^^iquxZfBr** rackdw] ftldk czkaM uke gS

12-

2403 99 10

pckus okyk rackdw ( pwus dh V;wc ds fcuk )

13-

2403 99 10

pckus okyk rackdw ( pwus dh V;wc ds lkFk)

14-

2403 99 10

fQYVj [kSuh

15-

2403 99 20

Pkckus okys rackdw ;qDr rS;kjh

16-

2403 99 30

tnkZ lqxaf/kr rackdw

17-

2403 99 40

lqa?kuh

18-

2403 99 50

Lkqa?kuh ;qDr rS;kjh

19-

2403 99 60

rackdw ds vdZ vkSj ,d czkaM uke okys lkj

20-

2403 99 60

rackdw ds vdZ vkSj lkj ij czkaM uke ugha gS

21-

2403 99 70

rackdw esa dVkSrh

22-

2403 99 90

Ikku elkyk ftlesa rackdw ^xqV[kk* gksrk gS

23-

2403 99 90

Ikku elkyk ds vykok rackdw ^xqV[kk* ;qDr lHkh lkeku] ,d cazkM uke ds lkFk

24-

2403 99 90

Ikku elkyk ds vykok rackdw ^xqV[kk* ;qDr lHkh lkeku] ftudk czkaM uke ugha gS

"

¼1½ vuqlwph esa] ^^VSfjQ en^^] ^^'kh"kZ^^] ^^mi'kh"kZ rFkk ^^v/;k; ^^ ls lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼1975 dk 51½ dh

igyh vuqlwph esa ;FkkfofufnZ"V Øe'k% VSfjQ en 'kh"kZ] mi'kh"kZ vkSj v/;k; vfHkçsr gSA

¼2½ mä lhek 'kqYd VSfjQ vf/kfu;e] 1975 dh igyh vuqlwph ds fuoZpu ds fy, fu;e ftlds varxZr igyh vuqlwph dh

/kkjk rFkk v/;k; fVIi.k vkSj lk/kkj.k Li"Vhdkjd fVIi.k Hkh gS] bl vf/klwpuk ds fuoZpu esa tgka rd os ykxw gSA

¼3½ bl vf/klwpuk ds ç;kstuksa ds fy, ^^czkaM uke^^ okD;ka'k ls czkaM uke ;k O;kikj uke pkgs og jftLVªh—r gks vFkok

ugha] tSlkfd dgk tkrk gS ,d uke ;k ekdZ vfHkçsr gS] tSls çrhd] eksuksxzke] yscy] gLrk{kj ;k vkfo"—r 'kCn ;k fy[kk

tkuk] tks fpfàr djus ds ç;kstu ds fy, ,sls fof'k"V eky ds laca/k esa ç;ksx fd;k tkrk gS ;k ,sls fof'k"V eky ds e/;

O;kikj ds vuqØe esa laca/k dks nf'kZr djrk gks rFkk dqN O;fä ,sls uke ;k fpà ds lkFk ;k ml O;fä dh igpku ds

fdlh fpàkadu ds fcuk ç;ksx fd;k tkrk gks A

jk"Vªh; jkt/kkuh {ks= fnYyh ds mijkT;iky

ds vkns'k ls rFkk muds uke ij]

jfoUnz dqekj] mi lfpo ¼O;;&I½

[PART IV

DELHI GAZETTE : EXTRAORDINARY

7

FINANCE (EXPENDITURE-I) DEPARTMENT

NOTIFICATION

Delhi, the 29th December, 2023

No. 30/2023-State Tax

No. F. 3 ( 18 )/Fin.(Exp-I)/2023-24/DS-I/1085.—In exercise of the powers conferred by section 148 of the

Delhi Goods and Services Tax Act,2017 (3 of 2017) (hereinafter referred to as the said Act), the Lieutenant Governor

of National Capital Territory of Delhi, 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-IA

Serial

No.

Make and

Model No. of

the Machine

(including the

name of

manufacturer)

Date of

Purchase

of

Machine

Address

of place

of

business

where

installed

No. of

Tracks

Packing

Capacity

of each

track

Total

packing

capacity of

machine

Electricity

consumption

by the

machine per

hour

Supporting

Documents

Unique ID of the

machine

(to be auto

populated)

(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

No.

Name of Govt. Department/

any other agency or

organization

Type of Declaration/

Submission

Details of

Declaration/Submission

(1)

(2)

(3)

(4)

<<copy of declaration to be

uploaded on the portal>>

8

DELHI GAZETTE : EXTRAORDINARY

PART IV]

FORM SRM-IIA

[Details of installation of additional machine(s)]

Seri al

No.

Make and Model No.

of the Machi ne

(including the name

of manufa turer)

Date of

Purch ase

of the Mach

ine

Date of

installation

of the

Machi ne

Address of

place of

business

where

installed

No. of

Tra cks

Packi ng

Capacity

of each

track

Total

packing

capacit y of

machin e

Electr icity

consu mptio n

by the

machi ne per

hour

Supporting

Documents

Unique ID of

the machine

(to be

auto

populated)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

<<Capacity

certificate

from

Chartered

Engineer>>

(2)

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)]

Serial

N o.

Unique

ID

of the

machine

Make and

Model No.of

the Machine

<<auto-

populat ed>>

Date of

Purchase of

the Machine

<<auto-

populate d>>

Address of

place of

business

from where

the machine

is removed.

<<auto-

populated>

No. of

Tracks

<<auto

-

popula -

ted>>

Packing

Capacity of

each track

<<auto-

populated>

Total

packing

capacity of

machine

<<auto-

populated>>

Date of

Removal

Reasons

For removal

/disposal of the

machine.

(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

HSN of

the Input

Description of

the Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured (in

units)

Quantity

procured

( value in

Rs)

Qty

Consumed (in

units)

Closing

Balance

(in units)

Waste

generated in

respect of

the said input

(qty)

(in units)

Day1

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

[PART IV

DELHI GAZETTE : EXTRAORDINARY

9

HSN1

HSN2

HSN3

…

…

HSNn

Day 2

Day 3

……

Last

Day of

Month

Day 1

Electricity Reading

Electricity meter reading

Generator set meter reading

Initial

Meter Reading

Final Meter

Reading

Consumption (kwH)

Initial

Meter Reading

Final Meter

Reading

Consumption (kwH)

(1)

(2)

(3)

(4)

(5)

(6)

Day 2

…..

Last Day of Month

FORM SRM-IIIB

Production Register

Day 1

Brand B1

Brand

B2

Brand

Bn

Machine M1( Mention Unique ID of the machine)

M 2

M

n

Total of all

machin es

……………

……………

10

DELHI GAZETTE : EXTRAORDINARY

PART IV]

Total

no

.

of

Po uc h

P1

pack ed

Uni t Val

ue Of

Pouch P1

Total

Value

Of

Pouches

P1

Packed

( V1)

(in Rs)

Tota l

no. of

Pou ch

…Pn

pack ed

Val ue

Of Pou

ch

…P n

Total

Value Of

Pouc hes

Pn

Packe d

(Vn)

(in

Rs)

Total No. of

pouches

Packed by

Machine M1

(P1+P2+..P

n)

Total value

of Pouches

packed By

machine M1

(in Rs)

(V1+V2

+..Vn)

…

--

-

Total

Production

value of

Brand B1

by all

machines

(Rs)

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

1.

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)

HSN of

the Input

Description of

the Input

Unit

quantity

Opening

Balance

(in units)

Quantity

procured

(in

units)

Quantity

procured

( value in Rs)

Closing

Balance

(in units)

Waste

generated qty

(in units)

Total for

Month

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

[PART IV

DELHI GAZETTE : EXTRAORDINARY

11

HSN3

…….

HSNn

Total for the Month

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

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 2

M

n

Total

………………………………….

………………………………….

of

all

machi

nes

Total

Total

Tot

Val

Tota

Total

Total

…

-

Total

no. of

MRP

Value

al

ue

l

No. of

value of

-

Produc

Pouch

Value

Of

no.

Of

Valu

pouches

Pouches

-

tion

P1

Of

Pouches

of

Po

e

Packed

packed

value

packed

Pouch

P1

Pou

uc

Of

by

By

of

Packed

ch

h

Pouc

Machine

machine

Brand

(V1)

Pn

Pn

hes

M1

M1

B1 by

(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

/ Sub-heading

/ Tariff item

Description of Goods

(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

12

DELHI GAZETTE : EXTRAORDINARY

PART IV]

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.

By Order and in the Name of the Lt. Governor of

National Capital Territory of Delhi,

RAVINDER KUMAR, Dy. Secy. (Exp.-I)

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064

and Published by the Controller of Publications, Delhi-110054.

MANOJ KUMAR

VERMA

Digitally signed by

MANOJ KUMAR VERMA

Date: 2024.01.03 19:01:56

+05'30'