(1)
Ļ¯ೇಷ ªಾಜÍ ಪĦÎೆ
GOVERNMENT OF KARNATAKA
No. FD 07 CSL 2024 Karnataka Government Secretariat,
Vidhana Soudha,
Bengaluru, dated:18.01.2024
NOTIFICATION (02/2024)
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 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 packages in FORM GST SRM-I, electronically on the common
portal, within thirty days of coming into effect of this notification.
(2) Any person intending to manufacture goods as mentioned in the 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 packages in FORM GST 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 at the registered place of
business shall be furnished, electronically on the common portal, by the said registered person within
twenty four hours of such installation in PART (B) of Table 6 of FORM GST SRM-I.
¨sÁUÀ – 4ಎ
Part – IVA
ಗುರು®ಾರ, 18
, 2024(
, 28
, 1945)
BENGALURU, THURSDAY, 18, JANUARY, 2024(PUSHYA, 28, SHAKAVARSHA, 1945)
. 27
No. 27
2
(4) If any change is to be made in the declared capacity of the machines, the same shall be furnished,
electronically on the common portal, by the said registered person within twenty four hours of such
change in Table 6A of FORM GST SRM-I.
(5) Upon furnishing of such details in FORM GST SRM-I, a unique registration number shall be
generated for each machine, the details of which have been furnished by the registered person, on the
common portal.
(6) 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
organisation, the same shall be furnished by the said registered person in Table 7 of FORM GST
SRM-I on the common portal, within fifteen days of filing such 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
organisation, before the issuance of this notification, the latest such certificate in respect of the
manufacturing unit or the machines, as the case may be, shall be furnished by the said registered
person in Table 7 of FORM GST SRM-I on the common portal, within thirty days of issuance of
this notification.
(7) The details of any existing filling and packing machine disposed of from the registered place of
business shall be furnished, electronically on the common portal, by the said registered person within
twenty four hours of such disposal in Table 8 of FORM GST SRM-I.
2. Special Monthly Statement.– The registered person shall submit a special statement for each
month in FORM GST SRM-II, electronically on the common portal, on or before the tenth day of
the month succeeding such month.
3. Certificate of Chartered Engineer.– (1) The taxpayer shall upload a certificate of Chartered
Engineer FORM GST SRM-III in respect of machines declared by him, as per para 1 of this
notification, in Table 6 of FORM GST SRM-I.
(2) If details of any machine are amended subsequently, then fresh certificate in respect of such
machine shall be uploaded.
4. This notification shall come into effect from 1st day of April, 2024.
3
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 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.
4
(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.
FORM GST SRM-I
Registration and disposal of packing machines of pan masala and tobacco products
1. GSTIN
2. Legal name
3. Trade name, if any
4. ARN
5. Date of filing
6. Details of the machines
Sr.
no.
Make,
if
availa
ble.
Model
no.,
if
availabl
e.
Name of
manuf-
acturer.
Mac-
hine
no.
Date of
purc-
hase.
Address
of
the
place
of
installa-
tion.
No. of
tracks.
Weight of
package-
s
which
can
be
packed
on
the
machine
(in
grams).
Packing
capacity of
each track
(No.
of
packages
which can
be
packed
for
a
particular
weight
of
package).
Total
packing
capacity
of
the
machine
for
a
specific
weight of
package
to
be
packed.
Electricity
consump-
tion
capacity
of
the
machine
per
hour
(KWH).
Regist-
ration
no.
of
the
machin
e (to be
auto-
generat
ed
by
the
system)
.
Wor-
king
status
(Y/N)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(8x10)
(12)
(13)
(14)
Part (A) Existing
Part (B) Newly Added
5
6A. Amendment to the details of machines.
Sr.
no
.
Regis-
tration
no. of
the
machi-
ne.
Ma-
ke.
Mode
l -no.
Name of
manuf-
acturer.
Mac-
hine
no.
Date
of
purch
-ase.
Address
of
place
of
installatio
n.
No.
of
trac-
ks.
Weight
of
packages
which
can
be
packed
on
the
machine
(in
grams).
Packing
capacity of
each
track
(No.
of
packages
which
can
be packed
for
a
particular
weight
of
package).
Total
packing
capacity of
the machine
for
a
specific
weight
of
package to
be packed.
Electricity
consumptio
n capacity of
the machine
per
hour
(KWH).
Working
status
(Y/N).
Date of
change
in any
parame
te-r
listed.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(9x11)
(13)
(14)
(15)
7.Details of the intimation of the machines furnished to other departments.
Sr.
no.
Date
of
intimation.
Name of Govt. department /
any
other
agency
or
organisation.
Details of declaration
(to be uploaded as pdf).
(1)
(2)
(3)
(4)
8. Disposal of the packing machines.
Sr.
no.
Registrati
on no. of
the
machine.
Make.
Mo-
del
no.
Name of
manuf-
acturer.
Machi-
ne no.
Date
of
purcha
se.
Address
of place of
installa-
tion.
No.
of
tracks.
Weight of
packages
which can
be packed
on
the
machine
(in
grams).
Packing
capacity
of
each
track (No.
of
packages
which can
be packed
for
a
particular
weight of
package)
Total
pack-
ing
capa-
city of
the
mac-
hine
for
a
spec-
ific
weig-
ht
of
pack-
age to
be
pack-
ed.
Date
of
disp-
osal.
Reason
of
disposa
l
(Suppli
ed/
Conde-
mned).
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
6
9. Product details.
Sr. no.
Brand name.
Packing type.
Quantity in grams
in each package.
HSN.
Description of the product.
(1)
(2)
(3)
(4)
(5)
(6)
10. Details of the Documents uploaded.
1. Certificate of chartered engineer.
2. Information given to other departments
3. Any other document to be mentioned by taxpayer.
11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Place
Date
Instructions to Form GST SRM-1
1.Terms used:
(i) GSTIN: Goods and Services Tax Identification Number
(ii) HSN: Harmonized System of Nomenclature
(iii) MRP: Maximum Retail Price
(iv) KWH: Kilo Watt Hour
(v) Packing type: Pouch, Zipper etc.
7
2. Table 6: Details of existing machines should be provided in Part-A and details of new machines
added thereafter have to be provided in Part-B. Column wise details of the information to be provided
is given in the table below:
Column no.
Description
(2).
Make of the machine, if available should be provided as to whether it is semi-automatic or
automatic .
(3).
Mention model number of the machine, if available.
(4).
Name of the manufacturer of the machine to be provided.
(5).
Machine number to be provided.
(6).
Date of purchase as mentioned on the invoice or any other document in lieu thereof, issued by
supplier, have to be provided.
(7).
Address of the place where machine has been installed has to be selected from the drop down
provided for the same based on the details of places of business provided by the manufacturer in
FORM GST REG-01.
(8).
Number of tracks associated with the machine to be provided.
(9).
Weight of package which can be packed by the machine (in grams) is to be declared here. The
registered person can enter multiple entries of the same for each machine.
(10).
Packing capacity of each track has to be provided in terms of number of packages which can be
packed by the machine on the said track per hour for the particular weight of package declared in
column 9.
(11).
Total packing capacity of the machine for a specific weight of package which can be packed would
be computed by System based on information provided in column 8,9 &10.
(12).
Electricity consumption capacity of the machine to be provided in KWH.
(13).
Unique registration no. of the machine would be generated by System after filing the form.
Structure of the unique no. will be GSTIN followed by three digits.
(14).
Whether the machine is working or is at standby. Accordingly, Y or N to be selected from the drop
down menu.
3. Table 6A: Amendment to the details of the machine already provided in Table 6 or
amended thereafter to be provided. After entering registration number of the machine
assigned by the System in column 12 of Table 6 , other details of the machine would be auto-
populated. The same can be edited wherever required. Certificate of chartered engineer shall
also be uploaded for the machines whose details have been amended if the particulars given
in the certificate uploaded earlier undergoes any change and the details of the documents
uploaded should be given in Table 10. Any such change in any of the details of the machine
including its working status which needs to be amended, has to be communicated within
twenty four hours of the said change carried out by the registered person.
4. Table 7: Details of the intimation of the machines furnished to other department have to
be provided. Documents should be uploaded in pdf format after making entries and the details
of the documents uploaded should be given in Table 10.
5. Table 8: Details of the machines disposed of (supplied /condemned) shall be provided. After
entering registration number assigned to the machine by the System, other details would be auto-
populated. Date of disposal and reason for the same to be provided.
8
6. Table 9: Details of the brands, packing type, HSN and description of the products manufactured
to be provided in this table. If there is any change in the information already furnished in this table,
the details need to be amended accordingly.
7. Table 10: List of Documents uploaded:
Single Certificate of chartered engineer to be uploaded in pdf format for all machines in the format
as per FORM GST SRM-III after entering the particulars of the machines.
Certificate of chartered engineer, in the format as per FORM GST SRM-III, shall also be uploaded
for the machines whose details have been amended if the particulars given in the certificate uploaded
earlier undergoes any change.
Document in pdf format providing details of the intimation of the machines furnished to other
department have to be uploaded.
FORM GST SRM-II
Monthly Statement of inputs used and the final goods produced by the manufacturer of goods
specified in the Schedule
1. GSTIN
2. Legal name
3. Trade name, if any
4. Financial year
5. Tax period
6. ARN
7. Date of filing
8. Details of inputs
Serial
number
.
HSN
.
Description.
Unit.
(UQC)
Openin
g
balance.
Quantity
procured.
Value
of
the
quantity
procured
(Rs.).
Quantity
consume
d.
Closing
balance
.
Waste
generate
d.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
9. Details of production
Brand
name.
Machine
registration
number.
Packing
type.
Quantity in
grams
in
each
package.
HSN.
Description
of
the
product.
Number
of
packages
packed.
MRP per
package
packed. (Rs.)
Total
value
(in MRP )of
the packages
packed
by
machine.
(Rs.)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(7x8)
Total
9
10. Power consumption
Sr. No.
Meter / DG
set no.
Initial meter reading on
first day of the month.
Final meter reading on the last
day of the month.
Consumption
(KWH).
(1)
(2)
(3)
(4)
(5)
(A) Electricity meter reading
(B) DG set meter reading
(C) Solar power having battery
(D) Others
11. Details of grid integrated solar power
Sr. No.
Initial meter reading on
first day of the month.
Final meter reading on the
last day of the month.
Generation/Export /
Import
/Consumption
(KWH).
(1)
(2)
(3)
(4)
(A) Solar meter reading (Generation)
(B) Power meter reading (Import of electricity)
(C) Power meter reading (Export of electricity)
(D) Net consumption [A+B-C]
12. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Signature of Authorised Signatory
Name
Designation / Status
Place
Date
Instruction to Form GST SRM-II
1.Terms used:
(i) GSTIN: Goods and Services Tax Identification Number
(ii) HSN: Harmonized System of Nomenclature
(iii) MRP: Maximum Retail Price
(iv) KWH: Kilo Watt Hour
(v) DG set: Diesel Generator set used for power generation
(vi) Packing type: Pouch, Zipper etc.
10
2. Table 8: Details of inputs used for manufacturing the goods specified in Schedule appended with
the notification, have to be provided. Column wise details of the information to be provided are given
in the table below:
Column
no.
Description
(1).
(2).
HSN at minimum 4 digit level of the inputs used for manufacturing
to be reported.
(3).
Description of the goods as per HSN to be provided.
(4).
Unit of measurement of the goods to be selected from the drop
down.
(5).
Quantity available in the beginning of the month to be reported for
the first time. From next month onwards, the information will be
auto-populated from the closing balance of the previous month.
(6).
Quantity procured during the month have to be reported.
(7).
Value of the quantity procured have to be provided.
(8).
Quantity consumed have to be reported.
(9).
Closing balance should be the sum of quantity reported in col. 5 &
6 reduced by quantity reported in col. 8 (5+6-8)
(10).
Waste generated, if any to be reported.
3. Table 9: Details of the products manufactured to be reported brand wise, machine wise and
package wise. Column wise details of the information to be provided is given in the table below:
Colum
n no.
Description
1.
Brand reported in table 9 of Form GST SRM-I to be selected from drop
down for reporting production during the tax period.
2.
Registration number of the machine assigned by System to be reported.
3.
Packing type viz. pouch, zipper etc. manufactured during the tax period
to be reported.
4.
Description of the packing (Quantity in grams in each pack) to be
reported.
5.
HSN, at 8 digit level, of the goods manufactured during the tax period
to be reported.
6.
Description of the product manufactured during the tax period to be
reported.
7.
Number of packages packed during the tax period to be reported.
8.
Maximum Retail Price (MRP) in Rs. per package packed to be reported.
9.
Total value in MRP of the packages packed during the tax period will
be computed by System based on the information provided in col. 6&7.
11
4. Table 10: Power consumption during the month to be reported. Initial reading of the electricity
meter in the beginning of the month to be reported for the first month. From the next month onwards,
the final reading reported at the end of previous month will become initial reading of the month.
Reading of DG set used, if any should also be reported separately. For reporting the reading of more
than one electricity meter or DG set, separate rows to be used. Also, electricity meter reading is to be
given of the main meter of the manufacturing unit in case separate meter for machines is not available.
Solar power mentioned at PART C pertains to only that generated through batteries not integrated
with the grid.
5. Table 11. Here, details of the power consumed from solar power integrated with the grid is to be
reported.
FORM GST SRM-III
Certificate of Chartered Engineer
1. GSTIN -
2. Details of the machines for which certificate has been issued -
Sr.
no.
Make
,
if
avail-
able.
Mod
el
no.,
if
avai-
lable
Name of
manufa-
cturer.
Mac-
hine
no.
Registration
no. assigned by
System
(in
cases where the
amendment in
specification of
the machines in
Table 6A to be
done).
Date
of
purc-
hase,
if
avai-
lable.
No.
of
tra-
cks.
Weight of
packages
which
can
be
packed
on
the
machine
(in
grams).
Packing
capacity
of
each
track (No.
of
packages
packed for
a
particular
weight of
package).
Total
packing
capacity
of
the
machine
for
a
specific
weight
of
package
to
be
packed.
Electricity
consumption
capacity
of
the machine
per
hour
(KWH).
Remark
s if any.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(8x10)
(12)
(13)
This is to certify that I have examined --- (no.) machines and the above details are true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature
Name –
Registration number –
Address –
Mobile no. –
Date:
Place:
By Order and in the name of the
Governor of Karnataka
(KAVITHA L)
Under Secretary to Government,
Finance Department (C.T-1 & FR)
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Date: 2024.01.19 17:33:15 +05'30'