CBIC Notification

CBIC Circulation Tobacco PAN Masala

On January 5^th, 2024, the Indian Ministry of Finance, Revenue Department, Central Board of Indirect Taxes and Customs passed a CBIC Circulation Tobacco PAN Masala, with notification no.04/2024. This notification is officially circulated on the official website of the Central Board of Indirect Taxes and Customs and talks about the new procedures for the registered manufacturers engaged in certain goods mentioned in the schedule given below.

Section 148 of CGST- This section entitles the government to serve notifications on the registered persons and such persons to follow special procedures, including those about registration, furnishing of return, payment of tax, and administration of such person as per the recommendations of the council.

Guidelines on CBIC Circulation Tobacco PAN Masala

The central government, under Sec 148 of the CGST, has passed this notification for new procedures to be followed by certain registered manufacturers of goods. The given below are the procedures given on CBIC Circulation Tobacco PAN Masala:

1. Details of Packaging

1.1. All the goods mentioned in the schedule to this notification are to be furnished by the respective registered person engaged in the manufacturing of such goods. A FORM GST SRM-I is to be filled by such registered person mentioning the details of the packing machine and packing of packages electronically in the common portal within thirty days of coming into effect of this said notification.

1.2. Whoever wants to start the manufacturing of goods mentioned in the schedule, as per the CBIC Circulation Tobacco PAN Masala or if the registration of such manufacturer is issued after the said notification, shall provide the details of the packing machine for filling the goods and packing of packages in FORM GST SRM-I, on the common portal, within fifteen days of the permit of such registration.

1.3. In case of additional installation of filling and packing machine in the premises of the registered place of manufacturing business, the respective registered manufacturer shall furnish the complete details of the same within twenty-four hours of such said installation in the PART (B) of Table ^ of FORM GST SRM-I.

1.4. If the registered manufacturer wants to change or update the declared machine capacity, the same shall be furnished electronically under Table 6A of FORM GST SRM-I before the common portal within twenty-four hours of such change.

1.5.  All the details of the machine furnished under the FORM GST SRM-I will have a unique registration number for each machine that has been uploaded by the registered person on the common portal.

1.6. In case a registered person submits or declares the production capacity of his machine and manufacturing unit before any government department or any other agency or organization, the same shall be furnished in Table 7 of FORM GST SRM-I by the said registered person. Provided that if the said registered person has done the same before the issuance of CBIC Circulation Tobacco PAN Masala Notification dated- 5/01/2024, the registered person shall furnish the latest certificate on machine and manufacturing unit in Table 7 of FORM GST SRM-I, electronically on the common portal, within thirty days of issuance of this notification CBIC Circulation Tobacco PAN Masala

1.7. If any existing filling and packing machines are disposed of from the premises of the registered place of business, shall furnish the same electronically within twenty-four hours by the said registered person on the common portal in Table 8 of FORM GST SRM-I.

2. Special Monthly Packaging-

As per the CBIC Circulation Tobacco PAN Masala, the registered person for the manufacturer of goods mentioned in the schedule shall furnish or submit a special statement under FORM GST SRM-II for each respective month before the common portal electronically, i.e. on or before the tenth day of the month succeeding such month.

3. Certificate of Chartered Engineer

CBIC Circulation Tobacco PAN Masala, in its notification, has mentioned that the respective taxpayer shall furnish a certificate of Chartered Engineer FORM GST SRM-III IN on machines declared by the registered person, as mentioned in para 1 of this CBIC Circulation Tobacco PAN Masala in table 6 of FORM GST SRM-I.

In case of subsequent amendment of the machine, a fresh certificate in respect to such machine shall be uploaded by the registered person.

4.  This CBIC Circulation Tobacco PAN Masala Notification dated- 5/01/2024 shall come into force from 1^st April 2024.

Schedule

Sr.No	Chapter/Heading/Subheading/tariff item	Descriptions of Goods
1.	2106 90 20	Pan- Masala
2.	2401	Unmanufactured tobacco (without lime tube) holding  a brand name
3.	2401	Unmanufactured tobacco (with lime tube)–holding a brand name
4.	2401 30 00	Tobacco refuse, bearing a brand name
5.	2403 11 10	Hookah’ or ‘gudaku’ tobacco holding a brand name
6.	2403 11 10	tobacco  used  for  smoking ‘hookah’  or  known  as  ‘hookah’ tobacco or ‘gudaku’ not holding a brand name
7.	2403 11 90	Other water pipes smoking tobacco do not hold 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 holding a brand name
11.	2403 91 00	“Homogenised” or “reconstituted” tobacco, holding 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 essences holding a brand name
20.	2403 99 60	Tobacco extracts and essences not holding 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’, do not bear a brand name.

Explanation

1. According to this schedule, tariff item, heading, subheading, and chapter shall mean a tariff item, heading, subheading, and chapter as mentioned in the First Schedule of the Tariff Act,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 general explanatory notes of the first schedule, shall apply as per the notification interpretation.
3. According to the said notification, the phrase brand name means the name of a brand or trade name, whether registered or not, such as a name or a mark, symbol, monogram, label, signature, or an invented word or writing which is used for such specified goods, or to indicate a connection in the course of trade among the designated products a utilizing that particular name or symbol, whether or not there is any indication of the identity of that individual.

List of Documents to be uploaded

1. Certificate of Chartered Engineer.
2. Any Information given by the registered manufacturer to other departments.
3. Any other documents to be furnished by the taxpayer.

 Conclusion

This article is, altogether, a guideline on various products mentioned in the schedule of the circular notification dated- 5/01/2024, more specifically on Tobacco products. Registered manufacturers of such products, hence, need to follow the procedures to avoid any liabilities.

CBIC-Circulation-Tobacco-PAN-Masala