PACKING MACHINE IS ALLOWED

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Ashwin Joshi (Querist)
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18 January 2021 AS THERE WAS THE PROVISION FOR INSTALLATION OF PACKING MACHINE FOR UNMANUFACTURED TOBACCO CH.24011090 BRANDED. PACKING MACHINE IS ALLOWED AS THIS PRODUCT COMES IN GST AN D COMPENSATION CESS. NEED TO FILE ER 1 RETURN IN EXCISE MONTHLY.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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09 July 2024 It seems like you're asking whether the installation of a packing machine for branded unmanufactured tobacco (HS code 24011090) is allowed under GST and compensation cess rules, and whether ER-1 returns need to be filed monthly for excise purposes. Here's a breakdown of the points:

1. **Packing Machine Installation**: Under GST and compensation cess rules, the installation of machinery, including packing machines, is generally allowed as long as it is used in the manufacturing process or for packaging goods. Since branded unmanufactured tobacco falls under GST and compensation cess, you should ensure that the packing machine is installed in compliance with GST laws and any specific regulations regarding tobacco products.

2. **ER-1 Returns**: ER-1 is a monthly return that needs to be filed by manufacturers of excisable goods. It reports the production, clearance (sales), and other relevant details for excisable goods cleared from the factory or manufacturing unit. If your business involves manufacturing of branded unmanufactured tobacco and you are liable to pay excise duty (or cess, if applicable), then you would need to file the ER-1 return on a monthly basis.

3. **Compliance**: Ensure that you comply with all GST regulations regarding tobacco products, including the payment of compensation cess where applicable. Additionally, maintain accurate records of production, clearances, and any other requirements stipulated under GST and excise laws.

It's advisable to consult with a qualified GST practitioner or tax advisor who can provide specific guidance tailored to your business and ensure compliance with all applicable regulations.

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