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 ]
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Wednesday
20th
March
2024
130
LA GAZETTE DE L’ETAT
[ PART-I
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 name
132
LA GAZETTE DE L’ETAT
[ PART-I
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.
Make, if Model
Name Machine Date of
Address No.
Weight
Packing
Total
Electricity
Registration Working
No. available. No., if
o f
No.
purchase. of the
o f
o f
capacity packing
consumption No. of the
status
available. manu-
place
tracks. packages of each
capacity capacity of
machine
(Y/N).
facture.
o f
which
track
of the
the machine
(to be
install-
can ne
(No. of
machine per hour
autogenerated
ation.
packed
packages for a
(KWH).
by the
on the
which can specific
system).
machine be packed weight of
(in
for a
package
grams).
particular to be
weight of packed.
package).
PART-I ]
LA GAZETTE DE L’ETAT
141
(By order of the Lieutenant-Governor)
L. MOHAMED MANSOOR,
Additional Secretary to Government
(Commercial Taxes).
————
online publication at “https://styandptg.py.gov.in”
Published by the Director, Government Press, Puducherry.
