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No. 33 Poudouchéry Mercredi 20 Mars 2024 (30 Phalguna 1945)
No. Puducherry Wednesday 20th March 2024
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 53, Puducherry, dated 13th March 2024)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby rescinds the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G.O. Ms. No. 25, dated 29th August, 2023, published in the Gazette of Puducherry, Extraordinary Part-I, No. 98, dated 29th August, 2023, except as respects things done or omitted to be done before such rescission.
2. This notification shall be deemed to have come into force from the 1st day of January, 2024.
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
[ 129 ]LA GAZETTE DE L'ETAT [ PART-I 130 130
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 54, Puducherry, dated 13th March 2024)
NOTIFICATION
In exercise of the powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereinafter referred to as the said Act), the Lieutenant-Governor, Puducherry, 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.
(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 off 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.
PART-I ] LA GAZETTE DE L'ETAT 131(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.
SCHEDULE
Sl. Chapter/
Description of Goods
No. Heading/
Sub- heading/
Tariff item
(1) (2)
(3)
1 2106 90 20 Panmasala
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 'Gutkha' tobacco bearing a brand name
6 2403 11 10 Tobacco used for smoking 'hookah' or known as 'hookah' tobacco or 'gutkha' 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 nameLA GAZETTE DE L'ETAT [ PART-I 132 132 Explanation.— (1) In this Schedule, "tariff item", "heading", "subheading" 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" mean, 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. GST1N | |
| 2. Legal name | |
| 3. Trade name, if any | |
| 4. ARN | |
| 5. Date of filing |
6. Details of the machines
| Sr. N o . | Make, available. No., if | if Model | o f available. manu- facture. | N a m e Machine Date of N o . | purchase. of | Address N o . the place o f install- a t i o n . | o f | We i g h t o f tracks. packages of each which can ne packed on the machine ( i n grams). | Packing capacity t r a c k (No. of packages which can for a particular weight of package). | To t a l packing capacity of the machine for a specific be packed weight of package to be packed. | Electricity c o n s u m p t i o n No. of capacity of the machine per hour ( K W H ) . | Registration Working the machine (to be autogenerated by the system). | status (Y/N). |
7. Details of the intimation of the machines furnished to other departments.
PART-I ] LA GAZETTE DE L'ETAT 13510. Details of the Documents uploaded.
LA GAZETTE DE L'ETAT [ PART-I 136 136 PART-I ] LA GAZETTE DE L'ETAT 137 LA GAZETTE DE L'ETAT [ PART-I 138 138 PART-I ] LA GAZETTE DE L'ETAT 139 LA GAZETTE DE L'ETAT [ PART-I 140 140 PART-I ] LA GAZETTE DE L'ETAT 141(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR, Additional Secretary to Government (Commercial Taxes).
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