Chapter XXI - Miscellaneous
Section 148A
Section 148A: Track and trace mechanism for certain goods
This notification-based provision enables identification marks and records for specified goods and the persons dealing with them.
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Need advice on Section 148A?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The Government may, on the recommendations of the Council, by notification, specify,— (a) the goods; (b) persons or class of persons who are in possession or deal with such goods, to which the provisions of this section shall apply.
(2) The Government may, in respect of the goods referred to in clause (a) of sub-section (1),–– (a) provide a system for enabling affixation of unique identification marking and for electronic storage and access of information contained therein, through such persons, as may be prescribed; and (b) prescribe the unique identification marking for such goods, including the information to be recorded therein.
(3) The persons referred to in sub-section (1), shall,–– (a) affix on the said goods or packages thereof, a unique identification marking, containing such information and in such manner; (b) furnish such information and details within such time and maintain such records or documents, in such form and manner; (c) furnish details of the machinery installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.
Key takeaways
Scope by notification
Government identifies the goods and covered persons or classes on Council recommendation.
Marking and data
Covered persons can be required to affix unique identification marks, furnish information and maintain records as prescribed.
Machinery and system
The statutory framework can require manufacturing-machine details and a prescribed system-related amount.
Scope by notification
Government identifies the goods and covered persons or classes on Council recommendation.
Marking and data
Covered persons can be required to affix unique identification marks, furnish information and maintain records as prescribed.
Machinery and system
The statutory framework can require manufacturing-machine details and a prescribed system-related amount.
Practical checklist
Do
- Confirm the notified goods and class before applying requirements.
- Check prescribed marking, records and machine details.
- Assess section 122B exposure only for a covered breach.
Frequently asked questions
Is every good subject to track-and-trace marks?
No. Section 148A depends on a notification specifying the goods and persons.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026