TIE WwW.govtpressmp.nic.in ¥ ft TRA die fF 1 gw 2 FHS 270] Hire, Rar, fais 1 faa 2023—a% 10, TF 1945 ifurieeer KT fam TATE, Tedd a, Hie dra, foie 1 fame 2023 FHS CT/8/0009/2023-Sec-1-05(CT)34) : Tod THR, ALA YEU Are IR Har iY HAT, 2017 (2017 TT 19) (For 503T 30h TTA 39h 3iTATST ar 71m §) 61 URT 148 §RT YE AfhAT Hr NT Se BU, UR Hr FA oY, aw gute ORY 50 HReEeT @ surdy Ife) & F9 (3) # deere wiaf® a fae far mar § sik anfeufq, 5 Fue wa9 (2) F dora vfafe # Terfafafie Nw 7g, 39-0, NY ar rear F rede we @, AS F RFC F or Red TEI cafe ERT 79ers S1reY arelt foyg=rfoRe Rew fda aor sitrgierd shee &, 3 --
1. Ufpar ait pr remot
(1) 30 HRIGIAT Fr gal 3 sToetlia are & afar F wor ash forges redga wale THY Oied WR Ferdgliase &0 & 30 3RfAggar & sw fre Ja & 20 Ga & fia wed TH.HR.TH.-1 7 G57 IT heel BY 911eT 311 dep ey 3 Fore suter oi 51 18 da ear arelt FftaAr & = AT FIR HL - 539 540 qEgeR TS, fai 1 fem 2023 Uy TH. AR. TH.
WH | FNFH | HME | ARR F | eRe | ude | wha | whe | were EiRlic 3) aor HiT | @ we @ | Sr dn dT | por | gr uly | ava GED (Rad | &r rf THT | aH | Reel (Hier CIC aire | RreraErd Arad gicgere ated) AF fore) Mn 2) 3) 4) (5) (6) (7 8) 9) 10) <<TARE FFT Ef THAT WHIT
(2) PY 1 Te SN $0 HAGA 1 ITH 3 Tee Tel aT FARTOT See) 7 IT Tm HRY Tor 58 Tg & SRY eet &F TAIT TAErentoT ere fora ara , Olt Torte 5 Aor gE feat & SaR Fra OE ol WW Uy UH.IR.UH.-| 3 U5 31 hea ar okey ate far & faye SUIT HT ST Ter Ufehar Aefiett & <a aor qr esta |
(3) PREAR &b FIEERP FAT 7 TTR Pr 317 Wr ner oft 317aRe sar 3i Afar Aha & =aly URY-3FINST-| 37 TN IETUA & 24 6 & MR 35 TEP AP GN THAT Ged | SACI FF Td fama sree
(4) UT THIHRTSHA-1 IT TXT THIRTH-II H TH HR Ig eat WY, eden AMT & fore wa afd IME HA oh See, Fores wi wre diéer wR IRE ead gRT weg fmm ard |
(5) AE 3h IFREGIepeT =f =F Fel 35 Rep Tremor ar fone 3 rfventoT aT Fate ht fafaoT srs ar sehr Aft Ft seu THAT UE a7 Mf fhm §, 3h |ToT a1 Tedd det & tere feet 3 MMe wrote Re TX UT CHIR 3 5 WTediepe cf SRT UR foam SATU :
Wd Stel 50 Worediepd cath J 30a Rfaaior sams a1 suey reheat ff secure store oF fear 38 GPT frame a1 fondly rer 31FReRT0T 31 Hore hl 38 HHI BY SRY ae I OF Tegel ar EIT ha §, 58 FFE & Sit Rew Sia) 3 ofr Rar 3 offer Trams aes UR UR THIRTH- 1% H 3th FFELP cxTeh ERT UE fehl SATE | qeAYeY T59H, foie 1 fags 2023 540(1) UU THANUHA-IR HF. | FH Rast a void an Wore | EwoT/aea i BT WAR ggon/wedfa wr PATH EDR 1) (2) 3 @ <<gyor iY 9fY FF ted WR Ives far SAT USq THHARTHA-IID [TAR HAM (7) F rawaTT= & =i) m4. | Hf af | wdE | eueR & |refEt |vedw (mia (afew | vee EEC) w AF |r #r TT wr [hr Fo #r ERT TERS Lu IR wl |r| oer Se (EEE |& ga (vf fT Hise #r $F Fifer fF |UfFr |e EES) A aE | afm | fr Tn Far | gHar | Rierel (FY (reer ¥ & qregeIT F aH four BaF wea) farm) Im) (2) (3) (4) (5) (6) 7) (8) {9) {10} (11) <TeE EiCery FEIT THAT A>>
(6) FRAT 3% TERESI TT & eT rw Rel Rae sre 31 de ey Teh Fhe 35 at a TET TE.HRUHAIT F 0 720 oa & 24 62 & Mer Toedid cafth gRT Ge Od Soereliee ®U J TE foam Sree | | Lioe> ig E221gLHE PID-Dh{3] toll?
RE i Nr Mee "DINE Mb-o|3ke fe bahbla] do hl MIE kl tp ht $i 30h tp BFE MIE RY hal fe loll: bhipdh ¢ Mbit dle PHISH WE ‘AlikP (2) | Lem lo RIIRUE Diol? & Dhiod 31 Ii Ay) lelenE 2g Blepln Ie 1ohbla] Ite MIE Elie RIR-TLE G His © AIGNIE le 2) Palle RIR-RIE ¢ Slo Sd ut OSU thiol? Ig DIP Di OYRIS HUE 2DIfe thip|i3hS kp hal RDULIIRE 12 Ill IENMIERY hah CL fe Blk bipoh Gb MENG glee PHFIHAL tip lek le lolfpielb] te Rite PRIS tp abe (1) ERIElIE SE © DIG folie dup) PIBIRY IMB |pdies PHIM Rib toh: Inlet] db Blie PRIS tr (he 7 << Slivt>> << lee lbp (b Bh RIE >>
(or) 6) 8) @w (9) (©) (2) © @ | I Piel | BIRR > |g Be & YE | (gsle lok ¢ pode | BR | lel | lel | lbp | Ph lb | BRE | lojels) | tik pRhpl/pRd | RE |p © 1p | Elk i | |B We ple | ERY PRE | RIK | [eU2h | NbMK | BRE | ERE | le | Ce [ay @ elie 2123 (pe) opie Lory] Bl-lea ble Bd hail £207 tenbR) | elk) ‘khisl WoKkgh (Z)ovs Hee TH, fi 1 foams 2023 540(3) Wd UH. AR. THN Fg IRR UR | @ddras | ald ha RE = sage fel (Fret 3) iil BEN od I = wo | EE | gem | | edu Ror (Fiat | (soar | (eur #) (serdar Sous # #) Fa) #H) Faire Per (1) 2 | 3 (a) (5) (6) 7) ® (9) TITER 1 Tue 2 TITHE 3 TEE faa2 fRa3 Eerie &T Fam fa Rehr fder [EECIRED FARE Je Are {fdr rt WiFFE Ae | diffmde | aug mide Ae | AFR | gug (fan) {Ea OfFar (fera.) {fF fg
(1) 2) (3) 4) (5) (6) SE &=2 HH iAH fea [dled PDK Iohte RRL M3] dp lb bipdK tp Al-ER DUE BR hats dh RIA kaltelt Bh REE If 19] PRD to fille (PEROE & Ble RY illo PHISH WE (T) Lh wile BER] E 1d ay ls KEE zn)
(he) a pa spp) (leg JEST Poin (2-2) +p) (elena) {ie pha) pd i Tied bdET ten iby did shin (T lp) eT BT pE ph pel exp clapped ud nen S18 214 pena behad (sap) ple ee meri wd a Ends hp ly Ath ehh Ey plpenae wry ae 28] Jd Begs DIS ERE RSly Lp heir dul hh eh le | Ried Tcled (Mb BC leh (SSI RILEY IG EolaLe) T 12D bo|fare si Tess Thy Erlli~ted MIE Bh hal £707 debi] | lkd| ‘khisly @bKbah (Hors Temey Tod, GAs 1 faa 2023 540(5) THY UF. RTH area 3 Fife aegat & Reiter gr sate Re wre aera SiR if aver ania fear HIT icinlll INA cl Wc cd I BL EET || ror | ar] CE || Po (ema (saat | FTE re EJ] #) AJ) # Eo) FRAT (1) (2) (3) (4) (5) (6) 7) (8) 19) gar | TEE ITH 2 : _ ps | { TguETT | frsteh &iger FeraTelr Qf FA dz Ae dfET maf | Bm | dma | aw WRT Ae | yew | wee fF
(1) (2} (3) (C] (5) (6) ATS & SUT I faaxoT HIT-& | wird aE2 EES Fined =) ANT TA 1 (Fe Hr RARE HEE or seam a) | | "5A 2 va | #shet aga |@&m Ywfre (og | defer | uwdr |omw | Ew Eiic FAFERT | = | |# me. | da | vw |e a dvr | gts | dw Re Eig usd | dim | dear. | qed. | UE free | Iw asE ERT 1fipe | god | guages | dow. | dee | @we) | med | erg EIS) pire AF | dr) igs WPA | TATE | TA dr @r (FTA FH) qT wl TH.1 Pel ud) | (drasd2 | (5H) E1311 : +aea) | (@sde THe +.) (eu) LAR | & | go 540(6) Hees eH, fois 1 far 2023 ) yet FE. | ra ahdsuie Re Te FT Freer HG (1 @ (3) L. 2106 9020 TH HET
2. 2401 HAH dag (FTA 25g & fa) - veh is AH Hq 3; 2401 FATE Fare (ae Br TF 3 TT) - TF Fi5 A1H Gi 4, 2401 30 00 FATE A SPR, Teh S13 AA AIG & STN, TF A15 AH
5. 2403 11 10 TT A TET da Fe iE AH 3 24031110 "geFepT a1 Rear AIT F fore seca Rha sia are dare FRY 3MaEAI OR Gar cian IT TET TH AA FE, ESI As AAA
7. 2403 11 90 32g wie OTST HATE Fay TF 1S AH 6 1d 8
8. 2403 1910 wry HR fre ¥ fre eran Bor
9. 24031990 SS 1 AT I FTA dag
10. 2403 19 90 He HT HRA ATS Fale HT AS AH AGT & L1. 2403 91 00 rRTRISAE TE" AT "gear Jar, FST 5s AA § 12 2403 99 10 TAA ATE FEI (TT HT TF & Fam)
13. 2403 99 10 TAT ATT dag (FT Td HY)
14. 2403 99 10 Ree ST
15. 2403 99 20 TY ATS aT I Sar
16. 2403 99 30 Stet gir dag
17. © 2403 99 40 goer
18. 2403 99 50 Fo ge ary
19. 2403 99 60 are % 31 HR TH Ais ATH aed HY
20. 2403 99 60 are 2 31h HR AR WR 7S AA AE §
21. 2403 99.70 ae 3 weld
22. 2403 99 90 UTA FHT foes dee Tear adr ©
23. 2403 99 90 TTT FET & Holla] AT FCW I FH HAA, Th 515 TH &F HiT 24, 2403 99 90 TA FATT % Hear Garg ear Geb Flt qr, feat Hi ATH A & wegyey ger, foi 1 fat 2023 540(7) TaErETOT
(1) 31g #, “2 wey, “oh, “Saale” Fr FATE WAT Yoh Rw wf, 1975 (1975 7 51) BT TFET Hep # TATE wae: Tw are of, sued 3K ream HEAR |
(2) 3% Fie Yea NE FfafaTH, 1975 $1 gre eg & Fide & fore Fre fed ad Ted SEE GRY A ET fvusr 3) ART Fadia feoaer of ¥, $6 Hoe ford 34 Stel eh J LE |
(3) 59 TRIFEAT & FAST & ToIw “578 ATH” aTeFEier § iE ATH AT SITAR ATH 91% a6 Uoregipd 2 3727 AE, SRT ET SIT & Ua ATS AT A HRV §, SKY Tees, HAT, dd, FETE AT SRI AT 217 FRET SI, Sit Fifer ee 35 weitere én for a fafre aire & wares # rior ene STE 2 3% RAYE Fel 3 HET CAIGR dF Heh 3 Ta Bl ETE ell & AUT Ho cdf 8 A 217 Fre & WT AT 50 cai I gre & Reel RrgicheT op fare oreitar femam Stem & | TERS F TOU F AF F997 STCIMIAR, IM. ot. saad, Iygf=e.
are, fei 1 faa 2023 FHF CT-8-0009-2023-Sec-1-V (CT) .— RT F TIUF F I{=9% 348 F GUS (3) F TRI #, TH TO HY AYE HHH CT-8-0009-2023-Sec-1-V (CT) (34), T&T 1 foaweR 2023 1 SUS STAR TT F WR § Tagg WHE RE Sm 2.
TWEE F TIT TH Hq ARIE, A/, 0. fared, syd.
Bhopal, the 1% September 2023 No. CT/8/0009/2023-Sec-1-05(CT)(34) : In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act), the State Government, 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:— 540(8) Hegel Ned, fA 1 faa 2023
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 | Date of | Address | No. of | Packing | Total Electricity Supporting | Unique ID Model No. of | Purchase | of place | Tracks | Capacity | packing | consumption | Documents | of the Machine | of the | of of each | capacity | by the machine © + ++ «| Machine | business : track of - machine per (including the where machine | hour name of installed manufacturer) 0) @ ©) @ &)) (6) 1&6) ® ® (10) <<Capacity certificate from Chartered Engineer>> (@)) €))
(4) 6) “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.
The details of any additional filling and packing machine being installed in the registered place of business shall be furnished, electronically on the comimon portal, by the said registered person within 24 hours of such installation in FORM SRM-IIA.
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.
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.
(to be auto populated) HAYS Te, fA 1 faa 2023 540(9) FORM SRM-1A Serial | Name of Govt. Department/ any | Type of Declaration/ Submission | Details of Declaration/ No other agency or organization Submission m 2) @ 4) <<copy of declaration to be uploaded on the portal>> FORM SRM-IIA [Details of installation of additional machine(s)] Serial |Makeand | Date of | Date of | Addressof | No.of | Packing Total Electricit | Supporting Unique ID of] No. |Model No. [Purchase |installatio place of Tracks |Capacity | packing y Documents the machine of the of the 1 of the business of each [capacity of [consumpt (to be auto Machine | Machine | Machine where track machine |ion by the populated) (including installed machine the name . per hour of manufactu rer) 1) (2) [£)) (6) 3 ©) ) ®) [&)] (10) (11 <<Capacity certificate from Chartered Engineer> >
(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-11B [Details of removal of the existing machine(s)] Serial | Unique | Make and | Date of | Address of | No. of | Packing Total Date of | Reasons No. [ID of | Model No. | Purchase of | place of | Tracks Capacity of | packing Removal | for the of the | the Machine | business Zo each track: | capacity of removal/ machine | Machine from where | TH machine disposal of <<auto- the machine populated>> | <<auto- the <<auto- populated>> | © ed . | populated>> | <<auto- machine populated>> ’ populated>> i <<autopopulated>> 0) 2) ©) “@ &)] ©) (0) ® © (10) <<Sold to third party>> <<S§crap>> 540(10) Hee UST, fish 1 faa 2023 h 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 cach 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 termsin a format as specified in FORM SRM-IIIB in each place of business.
FORM SRM-HIA Inputs Register Waste HSN | Description ) Opening | Quantity Quantity Qty Closing glans N Unit procured " in respect of the | of'the Input : Balance | procured a Consumed | Balance ;
Input quantity (in units) | (in units) ( value in (in unils) | (in units) of the said Rs) input (qty) (in units) 0) @ 6) @ ©) ©) @ ® © Dayl | msi HSN2 HSN3 HSNn Day 2 Day 3 B Last Day of Month _| Electricity Reading Electricity meter reading Generator set meter reading Initial Final | Consumption Initial Final Consumption Day i Meter Reading Meter (kwH) Meter Reading Meter (kwH) 2 Reading Reading 1 @ (&)] @ ©) (6) Day 2 28 QE 33 3% Teayes Te, feqis 1 faa 2023 540(11) FORI1A SRM-111 * Production Register Brand BI Bra | Bra | nd nd B2 Bn Machine M1( Mention Unique ID of the machine) M | M | Total of 2 |n (al machin es To | Uni | Total Tota | Val | Total | Total Total w.. | — | Total tal | t Value ino. | ue | Value | No.of value of - | Producti no | Val | Of of of | of pouches Pouches on value J ue | Pouches | Pou | Pou | Pouc | Packed by packed of of | Of | PI ch ch | hes Machine MI | By Brand Po | Po | Packed( WP | Pn (P1+P2+.P | machine BI by uc | uch | V1) Phin Packe | n) Ml all Rh | PI |(inRs) [pack d (in Rs) machine ed vn) (Vi+v2 s (Rs) Pl (in +.Vn) — pa Rs) 3 ck S éd Shift 1 00:00 to
06.00 hrs Shift 2 00:00 to
00.00 hrs Shift 3 00:00 fa
00.00 hrs Total for Day 1 ~ & Q = 88% “3 Total Jor the Month
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.
540(12) eAyRY TSE, fF 1 far 2023 Monthly Statement of Inputs FORM SRM-1V wd and the final goods produced by the manufacturer af goods specified in Schedule
PART-A = Ow Consumed (in nnits) n Quantity X Waste Opening : Closing HSN o, - rant | Des cription phe Quantity | procured a generated the ; procured qty Input of the Input a (in units) (value in quantity | (in units) Ry) (In units) (in units) Total Jor Month
(8) 2) (E)] “0 ® © 4) ® © HSN!
| HSNZ HSN3 HSNn [ Electricity Reading Electricity meter reading DG set meter reading Initial Final Consumption | Initial Final Consumption Meter Reading Meter (kwH) Meter Reading Meter (ewH) on Day 1 ofthe | Reading on last on Day 1 of the Reading on month day of the month last day of the £ month month [=] = = haa & = 5 = 1) @ 3) @ ®) © bie HeAgey oH, Ei 1 fags 2023 540(13) Statement of production of goods
PART-E Brand BI Br | Br an | an d d B2 | Ba Machine M1 M| M| Total 2 | n| of all machi nes Total M | Total Tot | Va | Tota | Total Total wi | = | Total no. of | RP | Value | al ue | 1 No. of value of - | Produ Pouch | Va | OF no. | Of | Valu | pouches | Pouches - | ction Pp! lue | Pouch | of Po |e Packed | packed value packe Of | esPl Po uc | Of by By of d Po | Packe | uch | h Pou | Machine | machine Brand uc dvi) Pn Pn | ches | MT Mi BI by hk (in Rs) | pac Pn (PI+P2 | (in Rs) all PI ked Pac | +..Pn) Vi+y2 machi ked +.. Vn) nes (Vn) (Rs) (in Rs) Total for the Month Schedule S.No Chapter / . DescriptionofGoods Heading / Sub- E heading /Tariffitem [€)] 2) (6)
1. 2106 90 20 Pan-masala
2. 2401 Unmanufacturedtobacco(withoutlimetube)— bearingabrand name
3. 2401 Unmanufacturedtobacco (withlimetube)-bearinga brandname 4, 2401 30 00 Tobaccorefuse,bearingabrandname
5. 2403 11 10 "Haokah'or'gudaku'tobaccobearingabrandname 2403 11 10 ‘Tobaccoused forsmoking hookah'or ‘chilam’ commonlyknownas'hookah'tobaccoor'gudaku' notbearingabrand name 2% 2403 11 90 Otherwaterpipesmokingtobacconotbearinga brandname.
8. 2403 19 10 Smokingmixturesforpipesandcigarettes 2403 19 90 Othersmokingtobaccobearingabrandname
10. 2403 19 90 Othersmokingtobacconatbearingabrandname
11. 2403 91 00 “Homogenised or ‘reconstituted "tobacco bearinga brandname 12 2403 99 10 Chewingtobacco (without lime tube) |
13. 2403 99 10 Chewingtobaceo (with limetube)
4. 2403 99 10 Filterkhaini
15. 2403 99 20 Preparationscontainingchewingtobaceo
16. 2403 99 30 Jardascentcd tobacco
17. 2403 99 40 Snuff’ 540014) HAYLE WSs, fiw 1 faas=r 2023
18. 2403 99 50 Preparationscontainingsnuff
19. 2403 99 60 Tobacco extractsandessencebearingabrandname
20. 2403 99 60 Tobaccoextractsandessencenotbearingabrand Name
21. 2403 99 70 Cut tobacco
22. 2403 99 50 Panmasalacontainingtobacco’Gutkha’
23. 2403 99 90 Allgoods,otherthanpanmasalacontainingtobacco 'gutkha’,bearingabrandname
24. 2403 99 90 Allgoods,otherthanpanmasalacontainingtobacco 'gutkha',notbearingabrandname
Explanation.— H In this Schedule, “tariff item”, “heading”, “sub-heading” and “Chapter” shall meanrespectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule totheCustoms Tariff Act, 1975 (51 of1975).
2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notesand the General Explanatory Notes of theFirstSchedule shall, so far as maybe,applyto theinterpretation ofthisnotification.
3) For the purposes of this notification, the phrase “brand name” means brand name ortrade 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 suchspecifiedgoodsforthepurposeofindicating,orsoastoindicateaconnectioninthecourseof trade between such specified goods and some person using such name or mark with orwithout anyindication ofthe identityof that person.
2. This notification shall be deemed to have come into force with effect from the 31% day of July, 2023.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
Tress, UE TET UT AEE SI, BEATS 5 MEER FET qRONAd, WE qigd U1 Feed —2023.