(1)

Ļ¯ೇಷ ªಾಜÍ ಪĦΐೆ

GOVERNMENT OF KARNATAKA

No. FD 20 CSL 2023 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated: 11.08.2023

NOTIFICATION (15/2023)

In exercise of the powers conferred by section 148 of the Karnataka Goods and Services Tax

Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act), the Government of

Karnataka, 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

No.

Make

and

Model No. of

the Machine

(including the

name

of

manufacturer)

Date of

Purchase

of

the

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>>

¨sÁUÀ – 4J

Part – IVA

11

2023(

, 20

1945)

BENGALURU, FRIDAY, 11, AUGUST, 2023(SHRAVANA, 20, SHAKAVARSHA, 1945)

. 388

No. 388

2

(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>>

FORM SRM-IIA

[Details of installation of additional machine(s)]

Seri

al

No.

Make and

Model

No. of the

Machine

(including

the name

of

manufact

urer)

Date

of

Purch

ase of

the

Mach

ine

Date of

installat

ion of

the

Machin

e

Address of

place of

business

where

installed

No.

of

Track

s

Packin

g

Capacit

y of

each

track

Total

packing

capacity

of

machine

Electric

ity

consum

ption

by the

machin

e 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>>

3

(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)]

Ser

ial

No.

Uniq

ue ID

of the

mach

ine

Make

and

Model

No.

of

the

Machin

e

<<auto-

populat

ed>>

Date of

Purchas

e of the

Machin

e

<<auto-

populat

ed>>

Address

of place

of

busines

s from

where

the

machine

is

remove

d.

<<auto-

populat

ed>>

No.

of

Tracks

<<auto-

populat

ed>>

Packing

Capacit

y

of

each

track

<<auto-

populat

ed>>

Total

packing

capacity

of

machine

<<auto-

populat

ed>>

Date

of

Remo

val

Reasons

for

removal/di

sposal

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

Day1

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)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

4

……

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

5

FORM SRM-IIIB

Production Register

Day 1

Brand B1

Bra

nd

B2

Bra

nd

Bn

Machine M1( Mention Unique ID of the machine)

M

2

M

n

Total of

all

machin

es

………………………………….

………………………………….

To

tal

no

.

of

Po

uc

h

P1

pa

ck

ed

Uni

t

Val

ue

Of

Po

uch

P1

Total

Value

Of

Pouches

P1

Packed(

V1)

(in Rs)

Tota

l no.

of

Pouc

h

…Pn

pack

ed

Val

ue

Of

Pou

ch

…Pn

Total

Value

Of

Pouch

es Pn

Packe

d (Vn)

(in

Rs)

Total

No. of

pouches

Packed by

Machine M1

(P1+P2+..Pn)

Total

value of

Pouches

packed

By

machine

M1

(in Rs)

(V1+V2+

..Vn)

…

--

-

Total

Producti

on value

of Brand

B1 by all

machine

s (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

6

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

Total

for

Month

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

qty

(in units)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

HSN1

HSN2

HSN3

…….

HSNn

Total for the Month

Electricity Reading

Electricity meter reading

DG set meter reading

Initial

Meter

Reading on

Day 1 of the

month

Final

Meter

Reading on

last day of

the month

Consumption

(kwH)

Initial

Meter

Reading on

Day 1 of the

month

Final

Meter

Reading on

last day of

the month

Consumption

(kwH)

(1)

(2)

(3)

(4)

(5)

(6)

7

Statement of production of goods

PART-B

Brand B1

Brand

B2

Brand

Bn

Machine M1

M2

Mn

Total of

all

machines

………………………………….

………………………………….

Total

no. of

Pouch

P1

packed

MRP

Value

Of

Pouch

P1

Total

Value

Of

Pouches

P1

Packed(V1)

(in Rs)

Total

no. of

Pouch

Pn

packed

Value

Of

Pouch

Pn

Total

Value

Of

Pouches

Pn

Packed

(Vn)

(in Rs)

Total

No. of

pouches

Packed by

Machine M1

(P1+P2+..Pn)

Total value

of

Pouches

packed

By machine

M1

(in Rs)

(V1+V2+..Vn)

…

---

Total

Production

value of

Brand B1

by all

machines

(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

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

8

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

Governor of Karnataka,

(KAVITHA L)

Under Secretary to Government,

Finance Department (C.T-1)

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Digitally signed by S

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Date: 2023.08.14 17:27:24

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