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ISSN: 2454-5562
Thamasoma Jyothirgamaya
1 HARMONY
2 AN E-MAGAZINE ON CSIR/GoI SERVICE & RELATED ISSUES
Ch. Srinivasa Rao
Founder-Editor
Formerly CoA, CSIR-NGRI, Hyderabad
Estd: Jan. 1993 -- 26th year in the service of our esteemed readers
Review: B.J. Acharyulu, Head, F&A, CDFD, Hyderabad
Dream-weaver: D.S. Sundar, Assistant (F&A), CLRI, Chennai
Orders of Central Govt. which are reproduced in "HARMONY" whether duly endorsed by the CSIR or not, are applicable to its employees to a large extent unless and otherwise such Orders involve financial implications.
Articles on Service issues, Management, Motivation, Material Management, Behavioural aspects and related issues are welcome through E-mail or other means.
Material published in “HARMONY” can be used with due acknowledgement purely in academic interest. The opinions expressed or inferences drawn in the material published in “HARMONY” do not necessarily reflect the views of Editor or CSIR, New Delhi/ Swamy Publishers (P) Ltd., Chennai. The Editor shall not take any responsibility whatsoever for any inaccuracies or claims. “HARMONY” is transmitted through E-mail. All are welcome to enlist for a copy.
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E-mail: harmonysrinivas@ / srinivasaharmony@
Mobile(: 91-94904 62583 / (: 040-2712 2528
Res: Ch. Srinivasa Rao, H.No.42-267/1/3, Shramikanagar, Moula Ali, Hyderabad 500 040
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Clarification on Date Up to which Enhanced Family Pension Payable
This has reference to CPAO lD No. CPAO/IlT&Tech/Clariiication/13(Vol.III) /P&PW/2017-181193 dated 5-2-2018 and NIC Note dated 3-4-2018.
CPAO may please refer to above mention 10, dated 5-2-2018 on the subject mentioned above.
2. It was decided to increase the age of retirement from 58 to 60 years vide its notification No.25012/2/97-Estt.(A) dated 13-5-1998. In pursuance of this decision and in view of the recommendation of the 5th CPC, in partial modification of Rule 54(3) (a) of CCS (Pension) Rules, 1972, it was decided that the payment of family pension at enhanced rates will be payable for 7 years or till the Govt. servant/pensioner would have attained the age of 67 years against the existing provision of 65 years. This has been applicable in cases where Govt. servant is to retire at the age of 60 years in pursuance of the notification dated 13-5-1998 and not where Govt. servant has already retired at the age of 58 years or would have retired at the age or 58 years but for his premature demise.
3. Subsequently rule 54(J)(a)(ii) has also been amended to read asunder:
In the event of death of Govt. servant after retirement, the family pension as determined under sub-clause (i) shall be payable for a period of seven years, or for a period up to the date on which the retired deceased Govt. servant would have attained the age of 67 years had he survived, whichever is less.
In view of this it is clear that family pension at enhanced rates will be payable for 7 years or till the deceased retired Govt. servant would have attained the age of 67 years had he survived, whichever is less, irrespective of type of retirement, date of retirement and age of superannuation applicable in the case of retired Govt. servant. This would equally apply in {Ill Central Civil Govt. Departments/Offices including CPAF and Medical Officers.
[GoI MoPPG&P DoP&PW Circular No. 1/1(5)/2018-P&PW(E) dated 12-4-2018]
Guidelines on Purchase of Tickets for Air Travel on Govt. Expenses
This has reference to CSIR Lr.No.30-1(36)/2012-IFD dated 24-7-2017 wherein the guidelines on Air Travel on Govt. expenses – Purchase of Tickets from Authorized Agents issued by the DoE in their O.M. No.19024/22/2017-E.IV dated 19-7-2017 was circulated for compliance.
2. Despite this, cases for relaxation of Air Travel guidelines due to purchase of Air tickets from unauthorized travel Agent are still being received. The DoE, MoF has taken a serious view and clarified that henceforth, relaxation on account of ignorance/ unawareness about these guidelines would not be considered. Further, in terms of DoE O.M. No.19024/22/2017-E.IV dated 27-2-2018 in all such cases of Air travel where tickets have been purchased from unauthorized Agent after issue of O.M. dated 10-7-2017, the proposal for seeking relaxation should have approval of the Secretary of the Administrative Ministry.
It is, therefore, urged upon all to bring these to the notice of all concerned and to ensure strict compliance of the extant guidelines.
[CSIR Lr. No.5-1(108)/2011-PD dated 12-11-2018]
Trading in Fake GST Invoices for Claiming Input Tax Credit Busted
In a significant effort towards curbing evasion under GST, HQs. Preventive Wing, Bengaluru South Commissionerate, Bengaluru had gathered a credible intelligence and take up search operations on 12-11-2018 at various locations in Bengaluru as well as in other cities. During the search operations, the Officers have busted a big racket of fraudulent companies engaged in trading of fake tax invoices for availing Input Tax Credit by various steel scrap dealers and manufacturers of iron and steel products.
Based on specific intelligence information and through data based analysis, the Officers under the supervision of Shri G. Narayanaswamy, IRS, Commissioner of Central Tax, Bengaluru South raided various locations on 12-1. The teams found incriminating documents pertaining to take companies in 25 locations which were searched.
The investigation further revealed that the fake companies registered with the Department are engaged in trading of Iron and Steel scrap to various other companies. Shri Suhail, Shri Basha and Shri Hafeezur were found to be masterminds of illegal activities done by the companies.
Shri Md. Basha had obtained 14 Nos. of GST registrations in the names of his relatives and other people and Shri Suhail had obtained 6 GST registrations and total floated 20 false companies together. Their modus operandi involved creating/floating fake companies at fake/wrong addresses, issuing false GST invoices and generating e-way bills with fake/wrong vehicle registration details without supply of any goods.
The fake companies are floated with an intention to fraudulently pass on ITC by issuing fake invoices without any supply of goods causing loss to the exchequer. Prima facie, it is evidenced that these persons have generated and issued tax invoices having turnover of Rs.1200 crore (approx.) with a GST liability of nearly Rs.200 crores (approx.). The individuals have admitted that the said firms do not exist physically that they do not have space for stocking of scrap and that the said firms were floated with the intention of earning money by issuing fake invoices. Based on the records/documents and committal statement, all the three persons were taken into the custody of the Officers and have been arrested under the provisions of the GST Law. The Officers along with their team of Officers have played a key role in detecting the fraud. Further investigation is in progress.
[Press Note dated 14-11-2018 from the Office of the Commissioner of Central Tax, Bengaluru South]
Delay in Getting Replies/Information and Inputs in r/o Parliament Questions
You are kindly aware that during the Parliament Session, the Parliament Questions relating to Labs./Instts./Units of the CSIR are referred for prompt reply to CSIR HQs. It has been observed that sometimes due attention is not paid to the Parliament Questions and the replies and information are received late from the concerned Head of Division/Section of the CSIR HQs. and Directors of the CSIR Labs./Instts./Units and in some cases, the information is also not complete in accordance with text/requirement of the Question. In some of the cases, the information/inputs are directed to be forwarded to the concerned Ministry/Department. It becomes difficult draft an appropriate and comprehensive reply to such question and this situation invariably leads to giving an assurance to the said question, which as per Parliamentary procedure needs to be obviated, as far as possible.
Accordingly, you are requested to respond the matters pertaining to Parliament Questions of CSIR on Top Priority and forward the complete reply/information in all respects duly approved by the Director of the respective Labs./Instts. You may kindly appoint a senior Scientist as the Nodal Officer to deal with all the matters referred by CSIR HQs. pertaining to Parliament Questions. The name, designation, telephone/mobile number, email address and other necessary details of the Nodal Officer may kindly be communicated to the Office of Jt. Secretary (Admn.), CSIR HQs. and at his email address (jsa@csir.res.in) so that all the communications on such matters are directly addressed to him to avoid delays.
[CSIR Lr. No.26-6(9)/2009 dated 19-11-2018]
Promotion of PAs of CSSS to Private Secretaries of CSSS on Ad hoc Basis
This has reference to this Department’s O.M. No.4/2/2018-CS.II(A) dated 25-10-2018, 26-10-2018 and 2-11-2018 respectively on the above mentioned subject. All the cadre units were requested to conduct DPCs of the eligible PAs of CSSS as shown in the Annexure-I to the O.M. No.4/2/2018-CS.II (A) dated 25-10-2018 to assess suitability for ad hoc promotion to the grade of PS for a period up to 30-6-2019 .
2. The Cadre Units were also requested to complete the exercise of conducting the DPC meeting within one month and send duly filled option form to the DoP&T as per AnnexureII of O.M. dated 25-10-2018.
3. Based on the information received from the Cadre Units, the Competent Authority has decided to nominate the PAs whose names appear in Annexure-1 of this O.M. (not reproduced here) to post them to the Cadre Units indicated against their names for their promotion to the Grade of PS of CSSS purely on ad hoc basis and after having been found ‘Fit’ by the DPC and clear from vigilance angle.
4. The ad hoc appointment of these Officials shall take place with effect from the date they assume charge of the post of PS in the allocated Cadre Units. The ad hoc appointment shall not confer on the appointees any right to continue in the grade indefinitely or for inclusion in the Select List of PS for regular appointment or to claim seniority in the PS Grade of CSSS. The period of ad hoc promotion would be up to 30-6-2019 or till the regular PSs become available, whichever is earlier.
5. If any of the Officers shown in the list is on deputation, he/she may be given the option to revert within one month with a view to avail of the Promotion. The ad hoc promotion is subject to the conditions mentioned in para 3 of the DoP&T O.M. No.4/2/2018-CS.II(A) dated 25-10-2018.
6. The notification/order for promotion should be issued by allocated Cadre Units of Officers after the due process is completed and a copy of such orders should invariably be endorsed to this Department for records. The fact that the appointment of the Officer(s) would be subject to further orders which may be passed by Hon’ble Courts in the cases mentioned in para 3 (vi), (vii), (viii) and (ix) of O.M. dated 25-10-2018 and references to that extant in the connected court matters, should be clearly mentioned in the promotion order/notification.
7. Web-Based Cadre Management System: Promotion of Officers may be reflected in Web-Based Cadre Management System. This is the responsibility of the Nodal Officers of all cadre units concerned.
[GoI MoPPG&P DoP&T O.M. No.4/2/2018-CS.II (A) dated 22-11-2018; tempdiarycom]
Maternity Leave Incentive Scheme
In a Section of media, there have been some reports about Maternity Leave Incentive Scheme. In this regard, the Ministry of Labour & Employment has clarified the following:
Background
i) The Maternity Benefit Act, 1961 applies to establishments employing 10 or more than 10 persons in Factories, Mines, Plantation, Shops & Establishments and other entities. The main purpose of this Act is to regulate the employment of women in certain establishments for certain period before and after child birth and to provide maternity benefit and certain other benefits. The Act was amended through the Maternity Benefit (Amendment) Act, 2017 which, inter alia, has increased the paid maternity leave to women employees from 12 weeks to 26 weeks.
ii) While the implementation of the provision is good in Public Sector, there are reports that it is not good in Private Sector and in contract jobs. There is also a wide perception that private entities are not encouraging women employees because if they are employed, they may have to provide maternity benefit to them, particularly 26 weeks of paid holiday. In addition, the MoL&E is also getting complaints from various quarters that when the employers come to know that their women employee is in the family way or applies for maternity leave, the contracts are terminated on some flimsy grounds. There have been several representations before the Labour Ministry on how the extended maternity leave has become a deterrent for female employees who are asked to quit or retrenched on flimsy grounds before they go on maternity leave.
iii) Therefore, the MoL&E is working on an incentive scheme wherein 7 weeks’ wages would be reimbursed to employers who employ women workers with wage ceiling up to Rs.15000/- and provide the maternity benefit of 26 weeks paid leave, subject to certain conditions. It is estimated that approximately an amount of Rs.400 crores would be the financial implication for Govt. of India, MoL&E for implementing the proposed incentive scheme.
Major Impact: The proposed Scheme, if approved and implemented shall ensure the women in this country an equal access to employment and other approved benefits along with adequate safety and secure environment. Also, the women shall continue to bear the major share of household work as well as child care. The work places will be more and more responsive to the family needs of the working women.
Current Stage of the Proposal: There are some media reports that this Scheme has been approved/notified. However, it is clarified that MoL&E is in the process of obtaining necessary budgetary grant and approvals of Competent Authorities. The reports that it will be funded from Labour Welfare Cess, is also incorrect, as no such cess exists under this Ministry.
[GoI MoL&E; PIB; Nov. 16, 2018; tempdiarycom]
Special Passes on Medical Grounds for Follow-Up Medical Treatment
in Outstation Hospitals
It has been brought to the notice of Board that difficulties are being faced by serving/retired Railway employees and their family members due to the present practice or issuing of Special Passes on medical grounds for follow-up medical treatment. Such passes are being issued just a few days before the due date of visit to Specialized Hospitals located in outstations. Due to this practice, the beneficiaries of such Special Passes are unable to secure confirmed advance reservation.
2. The matter has been examined in consultation with Health Directorate of the Ministry of Railways. Keeping in view the fact that the beneficiaries of such passes are normally those who are suffering from serious ailments like cancer, renal failure, heart ailments, etc. and in order to facilitate securing of advance reservation for them, it has been decided to stipulate the following procedure for issuing of Special Passes [under Schedule VII of Railway Servants (Pass) Rules, 1986 (Second Edn. 1993) for follow-up medical treatment:
i) The Competent Medical Officer in the Railway Hospital will issue necessary prescription on the basis of follow-up visit advice recorded by the outstation Hospital, as and when approached by the beneficiary, without waiting for the due date for follow-up visit to come nearer. In the said prescription, the period of travel validity (which is to be endorsed on the pass) must be indicated clearly, which shall be one week, i.e., 7 days before and 21 days after the due date of visit. For example, If a beneficiary has to reach a Hospital in Mumbai for follow-up treatment on 8-12-2018, the Medical Officer concerned should write in the prescription: “Special Pass valid for travel from 1-12-2018 to 29-12-2018 may be issued.”
ii) The PASS Issuing Authorities, on the basis of aforementioned prescription and recommendation will issue Special Pass up to 5 months in advance endorsing thereon the travel validity period as “Valid for travel from __/__/____ to __/__/____ ” (i.e., the dates as recommended in the prescription).
[GoI MoR (RB) Circular No. E(W)2015/PS5-2/4 dated 16-11-2018; tempdiarycom]
Life Certificate for Pensioners –Format with Non-Employment Certificate
STATE BANK OF INDIA
CERTIFICATE TO BE SUBMITTED BY PENSIONER
A) LIFE CERTIFICATE
Certified that I have seen the pensioner_________________________________ (Name of pensioner), holder of Pension Payment Order No._______________________ and he/she is alive on this date.
Savings Bank A/c No. _____________________
Name & Designation of Authorised Office _____________________
Specimen signature of pensioner _____________________
Seal
Place: _________________
Date _________________
B) NON-EMPLOYMENT CERTIFICATE
# I declare that I have not received any remuneration for serving in any capacity in an establishment of Central Govt. or a State Govt. or a Govt. Undertaking or from a Local Fund during the period November_______________ to October_____.
#I declare that I have been employed/re-employed in the Office of_________________ and was in receipt of the following emoluments during the period____________
# I declare that I have not accepted any employment under any Govt. outside India, after obtaining/without obtaining sanction of the EPF organization (to be furnished by Class I Officer only)
# Delete whichever is not applicable.
Signature _____________________
Name of Pensioner __________________
PPO No. __________________
Place: __________________
C) CERTIFICATE OF RE-MARRIAGE / NON-MARRIAGE
I hereby declare that I am not married/have not married during the past twelve months.
Signature __________________
Name of Pensioner __________________
PPO No. __________________
Place: __________________
_____________________________________________________________________
I certify to the best of my knowledge and belief that the above declaration is correct. Signature of a responsible Officer/well known person.
Name: ______________________
Designation: ______________________
Place: ______________________
Date: ______________
[Source: ; tempdiarycom]
Migration of Home Loan Accounts from Banks/Other Financial Institutions
A copy of Govt. of India, Ministry of Housing & Urban Affairs, Housing-II Section O.M. No.I-17011/11(4)/2016-H.III dated 31-1-2018 on the subject is reproduced hereunder for information and disseminating under your organisation.
[GoI MoD CGDA Circular No.AN/VII/7117/GPF/2018-19 dated 19-11-2018; tempdiarycom]
Copy of MoH&UA O.M. No.I-17011/11(4)/2016-H.III dated 31-1-2018
Kind attention is invited to para 2(viii) of this MoH&UA O.M. No. l-17011/11 (4)/2016-H.III dated 9-11-2017 on the above-mentioned subject regarding fulfilment of extant conditions, extant conditions are clarified as follows:
a) Before granting such House Building Advance. the Head of the Department
i) Should satisfy himself/herself that the Home Loans were taken by the Govt. employee entirely for purpose of construction/purchase of new house/flat.
ii) Should ensure that the HBA sanctioned is to tie amount of loan still due to be repaid by the Govt. employee
b) HBA can be availed towards repayment of Bank loan taken for the purpose of construction/purchase of new house/flat.
c) Employee shall be eligible for grant of HBA on the date she obtained loans from Banks and other financial institutions, irrespective of whether they applied for HBA before raising he loan.
d) HBA for repayment of loans shall be granted to the eligible employees in one lump sum. However, the Govt. employee shall produce the HBA Utilisation Certificate within one month the date of release of HBA
e) Employee has to satisfy the other provisions of the HBA Rules, 2017.
[GoI MoH&UA O.M. No.1-17011/11(4)/2016-H.III dated 31-1-2018; tempdiarycom]
Govt. Brought Most Public Authorities under RTI Act
The Union Minister of State (Independent Charge) Development of North Eastern Region (DoNER), MoS PMO, Personnel, Public Grievances & Pensions, Atomic Energy and Space, Dr Jitendra Singh stated here today that in the last four and half years, the Govt. led by Prime Minister Shri Narendra Modi has brought most of the public authorities under the purview of the RTI Act, which is in keeping with the commitment to ensure maximum transparency in the working of these institutions. The DoP&T which is the Nodal Department for the Right to Information and Central Information Commission (CIC), has so far successfully covered nearly 2000 public authorities under the RTI Act, he said.
Dr. Jitendra Singh made these observations when the outgoing Chief Information Commissioner (CIC), Shri R.K. Mathur called on him today.
Lauding the achievements of the last over four years, Dr Jitendra Singh said, when the Govt. came in, there were very few public authorities under the purview of RTI Act, but a fast–track process was initiated to make the RTI more effective and more inclusive.
In addition, Dr. Jitendra Singh noted that the filing of RTI has been made much more convenient and easy with the use of latest technology. There is now a portal and an App, as a result of which, any citizen can file an RTI from his mobile phone, at any time of the day or night, and from anywhere.
The disposal time of the RTI application received in the CIC has been drastically reduced, said, Dr. Jitendra Singh, and added that the pendency has also considerably reduced in comparison to what it was before 2014.
In the DOP&T, Dr. Jitendra Singh said, we have tried to sincerely live up to Prime Minister Shri Narendra Modi’s commitment of maximum governance with minimum Govt., maximum transparency and maximum citizen-participation. He said, there has also been a successful effort to compile inputs from the various RTIs received, in order to prepare research manuals for planning future strategies and improve upon the existing methodologies.
[GoI MoPPG&P PIB, Nov. 25, 2018; tempdiarycom]
Clarification on Date up to which Enhanced Family Pension Payable
This has reference to CPAO ID No.CPAO/IT&Tech/Clarification/13(Vol.III)/ P&PW/2017-18/193 dated 5-2-2018 and NIC Note, dated 3-4-2013.
CPAO may please refer to above mention ID, dated 5-2-2018 on the subject mentioned above.
2. It was decided to increase the age of retirement from 58 to 60 years vide its Notification No.25012/2/97-Estt.(A) dated 13-5-1998. In pursuance of this decision and in view of the recommendation of the V CPC, in partial modification of Rule 54(3) (a) of CCS (Pension) Rules, 1972, it was decided that the payment of family pension at enhanced rates will be payable for 7 years or till the Govt. servant/pensioner would have attained the age of 67 years against the existing provision of 65 years. This has been applicable in cases where Govt. servant is to retire at the age of 60 years in pursuance of the notification dated 11-5-1998 and not where Govt. servant has already retired at the age of 58 years or would have retired at the age of 55 years but for his premature demise.
3. Subsequently rule 54(3)(a)(ii) has also been amended to read as under:
In the event of death of Govt. servant after retirement, the family pension as determined under sub-clause (i) shall be payable for a period of seven years, or for period up to the date on which the retired deceased Govt. servant would have attained the age of 67 years had he survived, whichever is less.
4. In view of this it is clear that family pension at enhanced rates will be payable for 7 years or till the deceased retired Govt. servant would have attained the age of 67 years had he survived, whichever is less, irrespective of type of retirement. date of retirement and age of superannuation applicable in the case of retired Govt. servant. This would equally apply in all Central Civil Govt. Departments/Offices including CPAF and Medical Officers.
[GoI MoPPG&P DoP&PW Circular No. 1/1(5)/2018-P&PW(E)
Guidelines Issued regarding Credit Facilities to Serving Employees of
MoH&FW, CGHS and DGHS
With reference to the above mentioned subject, kind attention is drawn to the terms and conditions of empanelment under CGHS and to reiterate that the Hospitals and Diagnostic centres empanelled under CGHS shall provide treatment/Investigations to the serving employees of MoH&FW, CGHS and DGHS and their family members covered under CGHS on credit basis on the basis of advice from CGHS Medical Officer/Govt. Specialist in case of listed treatment procedures/investigations and with valid permission letter in case of unlisted treatment procedures/investigations as the case may be. In addition the HCOs shall continue to provide treatment on credit basis for treatment under emergency.
[GoI MoH&FW DoH&FW O.M. No. Z15025/64/2018/DIR/CGHS; Z.15025/64/2018/ DIR/CGHS Nov. 2018; ]
Promotion of Govt. Servants Found Fit by Review DPC after Retirement
This has reference to the DoP&T O.M. No. 22011/3/2013-Estt.(D) dated 25-1-2016 which deals with the grant of notional promotion to a Govt. servant exonerated in disciplinary proceedings after retirement. However, the cases of Govt. servants who are found fit by review DPC after their retirement on account of revision of seniority list of the feeder cadre, upgradation of below benchmark APARs, etc. are not covered under the said O.M. These cases have now been examined and it has been decided to lay down procedure as narrated in subsequent paragraphs for dealing with such cases.
2. A Govt. servant who is not recommended in the panel by the original/ supplementary DPC but later on is recommended in the panel by a review DPC but has since retired may be given the benefit of notional promotion w.e.f. the date of promotion of his immediate junior in the reviewed panel and fixation of notional pay, subject to the fulfillment of the following conditions:
i) That the Officer who is immediate junior to the retired Govt. servant assumed charge of the higher post on or before the date of superannuation of the retired Govt. servant.
ii) That the said retired Govt. servant was clear from vigilance angle on the date of promotion of his immediate junior.
iii) A retired Govt. servant who is considered for notional promotion from the date of promotion of his immediate junior on the recommendation of a review DPC would also be entitled to fixation of pension on the basis of such notional pay.
iv) The notional promotion, notional pay fixation and revision of pension shall be further subject to extant rules on promotion, pay fixation and CCS (Pension) Rules, 1972, Actual increase in pension shall be given only from the date of approval of reviewed panel by the competent authority. No arrears shall be paid.
3. The provisions contained in this O.M. shall become operational from the date of issue of this O.M. Past cases settled in accordance with the earlier provision shall not be reopened.
[GoI MoPPG&P DoP&T O.M. F. No. 22011/3/2013-Estt.(D) dated 15-11-2018]
Risk Allowance
As per the MoF’s Resolution dated 6-7-2017 (S.No.142), Govt. of India has decided to retain the Risk Allowance on the implementation of the recommendation of 7th CPC. The Govt. has also decided to calculate the rates of Risk Allowance by multiplying the existing rates by 2.25 factor.
2 In this regard, it is informed that DoP&T vide O.M.No 21012/01/2010-Estt.(AL) dated 18-10-2012 had conveyed the decision to revise the rates of Risk Allowance to Central Govt. Employees w.e.f. 1-9-2008. The amount of Risk Allowance would be automatically raised by 25% every time the DA on the then revised pay structure went up by 50%. As per the above instructions, the rates of Risk Allowance in respect of various categories of Central Govt. Employees were as under in the 6th CPC:
|S.No. |Categories of Employees |Existing Rates p.m. |Rates p.m. |
| | |(Revised after DA hike in 6th CPC) |(As per O.M. dated 18-10-2012) |
|1. |Unskilled workers |Rs. 40/- |Rs. 60/- |
|2. |Semi-skilled workers |Rs. 60/- |Rs. 90/- |
|3. |Skilled workers |Rs. 80/- |Rs.120/- |
|4. |Supervisors |Rs.100/- |Rs.150/- |
|5. |Non-gazetted Officers engaged in Nitro Glycerin |Rs.180/- |Rs.270/- |
| |preparation | | |
|6. |Gazetted Officers engaged in |Rs.300/- |Rs.450/- |
| |Nitro Glycerin preparation | | |
|7. |Danger Building Officers |Rs.400/- |Rs.600/- |
3. Keeping in view the Govt’s. decision to multiply the existing rates (as per the above Table) by the factor of 2.25, it requested that the details regarding number of employees eligible for Risk Allowance, estimated existing annual expenditure as per the existing rates (as mentioned in column 4 of the Table given in para 2 above) and estimated annual expenditure if the existing rates are multiplied by the 2.25 factor as decided by the Govt. may be furnished to this Department in the following pro forma by 20-3-2018.
[GoI MoPPG&P DoP&T O.M. No.A-27018/ 01/ 2017-Esft. (AL) dated 1-3-2018]
Clarification regarding Availing of Restrictive Holiday
A doubt has been raised by one of the Controller’s Offices regarding mid-fix of Restricted Holiday between Casual Leave and regular kind of leave. The matter has been examined with reference to provisions laid down under GoI’s Decision No.2 read with Rule 22 and Rule 11 of CCS (Leave) Rules, 1972, and it is clarified that:
(a) RH can be mid-fixed between Casual Leave, as CL is not a recognized form of leave.
(b) However, RH cannot be mid-fixed or sandwiched between two spells of any kind of regular leave, viz., EL but can only be prefixed or suffixed.
[GoI MoD CGDA Circular No. AN/XIV/19404/Leave Matters/Vol.II dated 19-11-2012]
Clarification on Protection of Pay Drawn in Former Department
In a clarificatory letter addressed to the Director, CDRI, Lucknow, CSIR have clarified that in supersession of CSIR letter No. No.4-10(6)/2015-HR-II dated 13-9-2017 issued in response to their letter No.4-8(118/2014-Estt.II dated 11-12-2015 regarding the protection of pay drawn by Shri A.K. Upadhayay, Security Officer, CSIR-CDRI in his former department, i.e., CISF, the issue has been examined in detail as follows:
1. Shri Upadhayay accepted for the post of Security Officer against open advertisement through proper channel and joined CSIR-CDRI after tendering technical resignatio0n at the CISF while drawing the same scale of pay that he has been offered at CSIR-CDRI. Hence, his appointment in CSIR cannot be treated as a fresh appointment as far as his pay and pensionary benefits are concerned as per the provisions contained in FR and clarification issued by CSIR. Further, Shri Upadhayay has not been given any advance increments on his appointment in CSIR-CDRI. The Rule position presented by Administration in this matter for IFD concurrence was as follows:
i) As per GoI Order No.24 below FR-22 in respect of candidates working in Public Sector Undertakings, Universities, Semi-Govt. Institutions or Autonomous Bodies who are appointed as Direct Recruits on selection through a properly constituted agency including Departmental Authorities making recruitment directly, their initial pay may be fixed at a stage in the scale of pay attached to the post so that the pay and DA as admissible in the Govt. will protect the pay plus already being drawn by them in their parent organization.
ii) Further as per GoI Order No.27, in case of candidates working in PSUs, etc., who are appointed as Direct Recruits on or after 1-1-2006 on selection through interview by a properly constituted agency including Departmental Authorities making recruitment directly, their initial pay may be fixed by granting them the Grade Pay attached to the post. Further their pay in the Pay Band may be fixed at a stage so that the pay in the Pay Band plus Grade Pay and DA as admissible in the Govt., protects the pay plus DA already being drawn by them in parent organizations.
iii) As per FA, CSIR D.O.No.1/63/83-Finance dated 24-1-1992, it was communicated that clarification given by the MoF as ‘when a serving employee applies for higher post through proper channel in response to an advertisement, his appointment to the post applied for cannot be treated as an initial appointment. In such cases, the pay is fixed either under normal rules or as recommended by the Selection Committee. Both the benefits cannot be given at a time, if the recommendation of the Committee is to fix the pay under normal rules, the benefit of FR 22 (C) is admissible, if the selected employee was holding the lower post. In case the Selection Committee recommends advance increments, in that case, neither pay protection is admissible nor benefit of FR 22 (C) is admissible and instead only advance increments with reference to the minimum of the scale of post are admissible. This process is adopted even in cases where advance increment(s) are recommended by the UPSC…..”.
iv) CSIR vide its letter dated 24-1-1992 referred above had further clarified that in view of the clarification given by the DoE, MoF as above, if a serving Scientist applies through proper channel against an advertised post gets selected, his pay is to be fixed under normal rules, i.e., fixation under FR 22 (C) with reference to the scale of pay in which he was working. This would be so only if Selection Committee does not recommend advance increments.
v) Further, CSIR vide its letter dated 25-5-2992 has clarified that an option to the individual concerned may be given to get their pay fixed either under erstwhile FR-22 (C) or avail the benefit of advance increment on the minimum of the pay scale, whichever is more beneficial.
vi) CSIR vide its letter No.1/68/83-Finance dated 16-4-1993 has communicated the decision of the Governing Body taken in its 128th meeting held on 16-2-1993 as the advice given by MoF as communicated vide CSIR letter dated 24-1-1992 and 25-5-1992 may be implemented in respect of all Selections/Appointments made on or after 24-1-1992, i.e., the date of issue of instructions in this regard. CSIR letter dated 24-1-1992 has been amended accordingly.
vii) As per rule 15 of Rules & Regulations and Bye-Laws of CSIR, “in regard to all matters concerning service conditions of employees of the Society, the FRs framed by GoI and such other rules and orders issued by the GoI from time to time shall apply to the extent applicable to the employee of the Society.
2. The IFD, CSIR has quoted the following rule position and Comments:
Rule position:
i) As per DoP&PW O.M. dated 28-10-2009, the mobility of Govt. servants/ Autonomous Body employees appointed on or before 31-12-2003 and who were governed under the old non-contribution pension scheme will continue.
ii) As per GoI Order No.27 under FR 22, “in case of candidates working in PSUs, etc., who are appointed as Direct Recruits on or after 1-1-2006 on selection through interview by a properly constituted agency including Departmental Authorities making recruitments directly, their initial pay may be fixed by granting them the Grade Pay attached to the post. Further, their pay in the Pay Band may be fixed at a stage so that the pay in the Pay Band plus Grade Pay and DA as admissible in the Govt. protects the pay plus DA already drawn by them in their present organizations.”
iii) Further the DoP&T vide O.M. dated 28-7-2017 has issued instructions, in partial modification of DoP&T O.M. dated 7-8-1989, 10-7-1998 and 30-3-2010 that the method of pay fixation in respect of those appointed on or after 1-1-2016 will be as under:
“In case of candidates working in PSUs, etc., who are appointed as Direct Recruits on or after 1-1-2006 on selection through interview by a properly constituted agency including Departmental Authorities making recruitments directly, their initial pay may be fixed by granting them the Grade Pay attached to the post. Further their pay in the Pay Band may be fixed at a stage so that the pay in the Pay Band plus Grade Pay and DA as admissible in the Govt. protects the pay plus DA already drawn by them in their parent organizations.
It has further been stated in this O.M; at para 3 that the condition of pay protection shall be the same as stipulated in the DoP&T O.M. dated 7-8-1989 and 10-7-1998 referred to above.
The IFD comments on the case as follows:
i) As per rule 15 of Bye-Laws of CSIR frame4d by its Governing Body in regard to all matters concerning service condition of employees of the Society, the FR/SR framed by the GoI and such other rules and Orders issued by the GoI from time to time shall also apply to the extent applicable, to the employees of the Society.
ii) The pay protection which is the part of FRs will be applicable in all situations except otherwise provided in the CSIR.
iii) In view of above, IFD has no objection to the proposal of Administration, if the case is covered under the relevant clause of FR/SR relaxed to pay protection and other covered under the rules.
You are therefore, requested to take further necessary action to settle this case accordingly.
[CSIR Lr. No.4-10(6)/2015-HR-II dated 7-5-2018 addressed to the Director, CDRI, Lucknow]
Scope of Principal and Agent Relationship under Schedule I of CGST Act, 2017
in the Context of Del-Credere Agent
Post issuance of Circular No. 57/31/2018-GST dated 4-9-2018 from F.No. CBEC/ 20/16/4/2018-GST, various representations have been received from the trade and industry, as well as from the field formations regarding the scope and ambit of principal Agent relationship under GST in the context of del-credere Agent (hereinafter referred to as “DCA”). In order to clarify these issues and to ensure uniformity of implementation across field formations, the Board, in exercise of its powers conferred under Section 168 (1) of the Central Goods & Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) hereby clarifies the issues in succeeding paras.
2. In commercial trade parlance, a DCA is a selling Agent who is engaged by a principal to assist in supply of goods or services by contacting potential buyers on behalf of the principal. The factor that differentiates a DCA from other Agents is that the DCA guarantees the payment to the supplier. In such scenarios where the buyer fails to make payment to the principal by the due date, DCA makes the payment to the principal on behalf of the buyer (effectively providing an insurance against default by the buyer), and for this reason the commission paid to the DCA may be relatively higher than that paid to a normal Agent. In order to guarantee timely payment to the supplier, the DCA can resort to various methods including extending short-term transaction-based loans to the buyer or paying the supplier himself and recovering the amount from the buyer with some interest at a later date. This loan is to be repaid by the buyer along with an interest to the DCA at a rate mutually agreed between DCA and buyer. Concerns have been expressed regarding the valuation of supplies from Principal to recipient where the payment for such supply is being discharged by the recipient through the loan provided by DCA or by the DCA himself. Issues arising out of such loan arrangement have been examined and the clarifications on the same are as below:
|S.No. |Issue |Clarification |
|1. |Whether a DCA falls under the ambit of Agent under Para 3 of|As already clarified vide Circular No. 57/31/2018-GST dated |
| |Schedule I of the CGST Act? |4-9-2018, whether or not the DCA will fall under the ambit of |
| | |Agent under Para 3 of Schedule I of the CGST Act depends on the |
| | |following possible scenarios: |
| | | |
| | |• In case where the invoice for supply of goods is issued by the|
| | |supplier to the customer, either himself or through DCA, the DCA|
| | |does not fall under the ambit of Agent. |
| | | |
| | |• In case where the invoice for supply of goods is issued by the|
| | |DCA in his own name, the DCA would fall under the ambit of |
| | |Agent. |
|2. |Whether the temporary short-term transaction based loan |In such a scenario following activities are taking place: |
| |extended by the DCA to the recipient (buyer), for which | |
| |interest is charged by the DCA, is to be included in the |1. Supply of goods from supplier (principal) to recipient; |
| |value of goods being supplied by the supplier (principal) | |
| |where DCA is not an Agent under Para 3 of Schedule I of the |2. Supply of agency services from DCA to the supplier or the |
| |CGST Act? |recipient or both; |
| | | |
| | |3. Supply of extension of loan services by the DCA to the |
| | |recipient. |
| | | |
| | |It is clarified that in cases where the DCA is not an Agent |
| | |under Para 3 of Schedule I of the CGST Act, the temporary |
| | |short-term transaction based loan being provided by DCA to the |
| | |buyer is a supply of service by the DCA to the recipient on |
| | |Principal to Principal basis and is an independent supply. |
| | | |
| | |Therefore, the interest being charged by the DCA would not form |
| | |part of the value of supply of goods supplied (to the buyer) by |
| | |the supplier. It may be noted that vide notification No. |
| | |12/2017-Central Tax (Rate) dated 28-6-2017 (S.No. 27), services |
| | |by way of extending deposits, loans or advances in so far as the|
| | |consideration is represented by way of interest or discount |
| | |(other than interest involved in credit card services) has been |
| | |exempted. |
|3. |Where DCA is an Agent under Para 3 of Schedule I of the CGST|It is further clarified that the value of the interest charged |
| |Act and makes payment to the principal on behalf of the |for such credit would be required to be included in the value of|
| |buyer and charges interest to the buyer for delayed payment |supply of goods by DCA to the recipient as per clause (d) of |
| |along with the value of goods being supplied, whether the |sub-Section (2) of Section 15 of the CGST Act. |
| |interest will form a part of the value of supply of goods | |
| |also or not? | |
3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
[GoI MoF DoR CBDT Lr. F. No. 20/16/04/2018-GST (Circular No.73/47/2018-GST) dated 5-11-2018]
Amendment to GST
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i)]
GoI, Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 61/2018 – Central Tax, New Delhi, the 5-11-2018
GSR…(E).— In exercise of the powers conferred by sub-Section (3) of Section 1, read with Section 51 of the Central Goods & Services Tax Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act, the Central Govt., on the recommendations of the Council, hereby makes the following further amendments in the notification of the GoI, MoF, DoR No.50/2018-Central Tax, dated the 13-9-2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R 868(E), dated the 13-9-2018, namely:
In the said notification, after the proviso, the following proviso shall be inserted, namely:
“Provided further that nothing in this notification shall apply to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, w.e.f. the 1st day of October, 2018.”.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide Number G.S.R 868(E), dated the 13-9-2018 and subsequently amended vide notification No. 57/2018-Central Tax, dated the 23-10-2018, published vide number G.S.R. 1057(E) dated 23-10-2018.
[GoI MoF DoR CBIT & Customs Notification No.61/2018 (F.No.CBEC/20/06/16/2018-GST – Central Tax]
Purchase of Laptops/Notebooks and Admissibility of Taxes/GST on Price Ceiling
References have been received in this Department seeking clarification regarding admissibility of Taxes/GST on the prescribed price ceiling of Rs.80,000 as mentioned in Para 2(i) the DoE O.M. No 08(34)/2017-E.II(A) dated 20-2-2018 on the above subject.
2. The matter has been considered in this Department. Since taxes are statutory in nature and are bound to change from time to time, it is clarified that the price ceiling of Rs.80,000/- for the purchase of Laptops/Notebooks and similar devices for eligible Officers under the provisions of the MoF O.M. dated 20-2-2018 is exclusive of taxes.
[GoI MoF DoE O.M. No. 03(13)/2018-E.II(A) dated 22-10-2018; ]
Action to be Taken in Case of Trap/Arrest of an Official
It has been observed that after trap/arrest of an Official by Central Bureau of Investigation or Anti-Corruption Branch of State Police, complete and up to date information and relevant documents are not forwarded by Field Offices to Head Office. This results in delay in taking further necessary action regarding suspension/review, prosecution sanction, Regular Departmental Action, etc.
2. Therefore, a list of action along with timeline has been drawn and is circulated herewith as Annexure for strict adherence. All possible efforts have to be made by the Field Offices to obtain the relevant details/documents from the concerned authority, i.e., CBI, ACB, Court, etc. at the earliest so that the same are sent to Head Office within the timeline prescribed in the Annexure by Official email ID as well as by speed Post.
[GoI MoL&E EPFO Circular No.HR/AVS/II/287/D.P.Misc/2018 dated 23-10-2018; .in; staffnews.in]
Submission of Life Certificate
It has been observed that the Authorized Banks are not adhering to extant rule regarding submission of Life Certificate issued vide O.M. No. CPAO/Tech/Life Certificate/2014-15/31-72 dated 30-1-2015 and subsequent O.M. No. CPAO/Tech/Life Certificate/2 Vol-V/2017-18/178 dated 8-1-2018 (Copies Enclosed). At present following three options are available with pensioner/family pensioner to authenticate his/her Life:
I. By presenting himself/herself to the authorised Bank Officer to record the Life Certificate.
II. According to Para 15.2 of the "Scheme for Payment of pension to Central Civil Pensioner" which states that "In case a pensioner is unable to obtain a Certificate from an authorised Bank Officer on account of serious illness/incapacitation, etc., an intimation to this effect supported by a medical Certificate from a registered medical practitioner about his inability to appear in person may be sent to Officer-in-Charge of the paying branch so that the latter may nominate an Officer to visit the pensioner at his/her residence/Hospital for the purpose of recording the Life Certificate. Further, vide Correction Slip No. 14 of "Scheme for Payment of Pension to Central Govt. Civil Pensioners by Authorized Banks", a pensioner who produces a Life Certificate in the prescribed form in Annexure-VII signed by any person specified in the said Correction Slip, is exempted from personal appearance.
III. Moreover, as a part of Prime Minister's Mission “Digital India" and with the development of software application by Department of Information Technology circulated as per Correction Slip No. 22 to the "Scheme for payment of pension to Central Govt. Civil Pensioners by Authorized Banks" the pensioner can prove their existence through Aadhaar based authentication of Life Certificate.
In spite of above provisions some Banks are insisting on appearing physically in the Banks causing inconvenience to the pensioners. All Heads of CPPCs/Govt. Business Departments are advised to ensure that all the above options are honoured by the respective branches of Authorized Banks.
[GoI MoF DoE CPAO O.M. No. CPAO/IT&Tech/Life Certificate/2 Vol-V/2018-19/147 dated 23-10-2018; staffnews.in]
Pensioners can Submit Life Certificate in Physical Form or
Digitally in Pension Paying Bank
November is the month for all pensioners to provide Life Certificates to their Bank so that they would continue to receive their pension. Pensioners can submit Life Certificate in physical form as well as in digital format through Jeevan Praman portal, which is based on Aadhaar. Also remember, a pension is not a largesse or bounty conferred by the state and thus cannot be denied for want of Aadhaar, as the Supreme Court has said in its 26-9-2018 judgement. This means, pensioners can use alternate for identification.
While most senior citizen pensioners visit Bank branches during November and sign on the register as proof of living, some find it difficult to be physically present for this. This usually means a lot of trauma for elders who are not in good health or too old to make it physically to their Bank branches.
The Govt. has taken steps to end the pain of this process. However, many pensioners and their care-givers are unaware of it. Here is what you can do.
The pensioner is not required to visit her pension paying Bank branch in November every year for submitting Life Certificate. Aadhaar based authentication of Life Certificate can be submitted online through Jeevan Praman portal by the pensioner, which is also accepted as Life Certificate, in addition to existing ways of submitting Life Certificate in physical form.
A pensioner can submit Aadhaar-based online Life Certificate through the Jeevan Pramaan Website A successful authentication generates digital Life Certificate that gets stored in the Life Certificate Repository, which can be accessed online by the pension disbursing agencies such as Bank. But more about it later.
An O.M., issued by the CPAO, under the MoF, clearly says, “…the pension account holding branches of all authorised Banks may be instructed to strictly adhere to the existing norms and do not harass the pensioners/family pensioners by insisting upon presenting themselves physically in the Bank if their Life Certificate is submitted duly signed by the authority specified in Correction Slip No.14…”
This means, pensioners who are unable to visit their Bank branch, can submit a Life Certificate, duly signed by a Magistrate, a Registrar or sub-Registrar, a Gazetted Officer, a Police Officer no below the rank of Sub-Inspector, a Postmaster, a Class I Officer of the Reserve Bank of India (RBI), a pensioned Officer who before retirement exercised powers of a Magistrate, a Justice, a Block Development Officer or Munsif or Tehsildar or Naib Tehsildar, a Head of Village Panchayat, a Member of Parliament or State Legislature or a Treasury Officer..
Sample Life Certificate
For pensioners receiving pension through their savings account in a PSB, the Officer of the Bank can sign the Life Certificate. However, many a times, such pensioners or their family members find it difficult to submit physical copy of the Life Certificate.
A notification issued last year by the DoP&PW, under the MoPPG&P clearly says, “In view of the difficulties faced by old and infirm pensioners, Banks should make concrete effort to provide the facility of obtaining Life Certificate from the premises or residence of such pensioners….personal appearance may be exempted if a Life Certificate in the prescribed form signed by persons specified… is produced on his (pensioner’s) behalf.”
[By Gconnect Team, Nov. 2, 2018]
Submission of Digital Life Certificate through Digital Mode
Abhay Datar, a retired Banker says, “Pensioners, who are not in a physical condition to visit the branch, can request an Officer from the Bank to visit their home for signing the Certificate. Also such pensioners should get a similar Certificate from their doctor and attach it with the Life Certificate while submitting to the Bank branch. Also note the pensioner is required to submit such Life Certificate and Doctor’s Certificate within 30 days of signing the same by designated Officer and the Doctor.”
Coming back to the Jeevan Pramaan digital Life Certificate, which can be obtained through Jeevan Pramaan Centres, Banks, Govt. Offices or by using an application on computer, mobile (smart phone with fingerprint scanning facility) or tablet.
Read:
1. Digital Life Certificate – Process of submitting through digital mode
2. List of Biometric Devices supported by Jeevan Pramaan Application
Here the pensioner needs to bio-metrically authenticate her Life Certificate in real time by giving her Aadhaar number and other pension details related to her pension Bank account.
After successful submission of digital Life Certificate, the pensioner will receive an SMS giving the transaction ID on her mobile number registered with the Bank and Aadhaar. The pensioner can also download computer generated Life Certificate from .in using this transaction ID for their records. However, remember, digital Life Certificate submitted by the pensioner can be authenticated only when the pensioners’ account has been seeded with her Aadhaar number.
In case the pensioner does not have an Aadhaar or there are some issues with the biometric authentication, then also she cannot be denied her rightful pension. In its judgement in September this year, the Supreme Court had clearly said, “Pension, as a condition of service, attaches as a recompense for the long years of service rendered by an individual to the state and its instrumentalities. Pensioners grow older with passing age. Many of them suffer from the tribulations of old age including the loss of biometrics. It is unfair and arbitrary on the part of the state to deny pension to a person entitled to it by linking pensionary payments to the possession of an Aadhaar number or to its authentication.”
“A right cannot be denied on the anvil of requiring one and only one means of identification. The pension disbursing authority is entitled to lay down regulations (which are generally speaking, already in place) to ensure the disbursal of pension to the person who is rightfully entitled. This aim of the Govt. can be fulfilled by other less intrusive measures. The requirement of insisting on an Aadhaar number for the payment of pensionary benefits involves a breach of the principle of proportionality. Such a requirement would clearly be contrary to the mandate of Article 14,” the apex court has said. (Page 342-343)
In addition, the Circular from the DoP&PW also clearly states, “In case, however, if is not possible to have digital Life Certificate either through fingerprints or iris scanning, the physical Life Certificate submitted by the pensioner may be accepted to avoid any harassment to the pensioner. In no case, a pensioner should be returned without accepting his Life Certificate on account of non-acceptance of his biometric by the system.”
This means, pensioner cannot be denied pension for want of Aadhaar number or digital Life Certificate. Physical Life Certificate are still valid and continue to be accepted if preferred by the pensioner.
[Abhay Datar, a retired Banker, Oct. 26, 2018]
GST Rate Changes on Services By the GST Council
The Union Finance Minister Shri Arun Jaitley Chaired the 25th Meeting of the GST Council in New Delhi today. The Council has recommended many relief measures regarding GST rates on goods and services covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on issues relating to GST rates and taxability of certain goods and services.
Major recommendations of the Council are summarized below.
Changes relating to GST rates on certain services
(A) Exemptions/Changes in GST Rates/ITC Eligibility Criteria
⇨ To extend GST exemption on Viability Gap Funding (VGF) for a period of 3 years from the date of commencement of RCS airport from the present period of one year.
⇨ To exempt supply of services by way of providing information under RTI Act, 2005 from GST.
⇨ To exempt legal services provided to Govt., Local Authority, Govt.al Authority and Govt. Entity.
⇨ To reduce GST rate on construction of Metro and Monorail projects (construction, erection, commissioning or installation of original works) from 18% to 12%.
⇨ To levy GST on the small Housekeeping service providers, notified under Section 9 (5) of GST Act, who provide housekeeping service through ECO, @ 5% without ITC.
⇨ To reduce GST rate on Tailoring service from 18% to 5%.
⇨ To reduce GST rate on services by way of admission to theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet, from 28% to 18%.
To grant following exemptions:
(i) To exempt service by way of transportation of goods from India to a place outside India by Air;
(ii) To exempt service by way of transportation of goods from India to a place outside India by sea and provide that value of such service may be excluded from the value of exempted services for the purpose of reversal of ITC.
The above exemptions may be granted with a sunset clause up to 30-9-2018.
⇨ To exempt services provided by the Naval Insurance Group Fund by way of Life Insurance to personnel of Coast Guard under the Group Insurance Scheme of the Central Govt. retrospectively w.e.f. 1-7-2017.
⇨ To exempt IGST payable under Section 5(1) of the IGST Act, 2017 on supply of services covered by item 5(c) of Schedule II of the CGST Act, 2017 to the extent of aggregate of the duties and taxes leviable under Section 3(7) of the Customs Tariff Act, 1975 read with Sections 5 & 7 of IGST Act, 2017 on part of consideration declared under Section 14(1) of the Customs Act, 1962 towards Royalty and Licence Fee includible in transaction value as specified under Rule 10 (c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
⇨ To allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operator service.
⇨ To reduce GST rate (from 18% to 12%) on the Works Contract Services (WCS) provided by sub-contractor to the main contractor providing WCS to Central Govt., State Govt., Union Territory, a Local Authority, a Govt.al Authority or a Govt. Entity, which attract GST of 12%. Likewise, WCS attracting 5% GST, their sub-contractor would also be liable @ 5%.
⇨ To enhance the exemption limit of Rs.5000/- per month per member to Rs.7500/- in respect of services provided by Resident Welfare Association (unincorporated or nonprofit entity) to its members against their individual contribution.
⇨ To reduce GST rate on transportation of petroleum crude and petroleum products (MS, HSD, ATF) through pipe line from 18% to 5% without ITC and 12% with ITC.
⇨ To exempt Dollar denominated services provided by financial intermediaries located in IFSC SEZ, which have been deemed to be outside India under the various regulations by RBI, IRDAI, SEBI or any financial regulatory authority, to a person outside India.
⇨ To exempt (a) services by Govt. or local authority to Govt.al authority or Govt. entity, by way of lease of land, and (b) supply of land or undivided share of land by way of lease or sub lease where such supply is a part of specified composite supply of construction of flats, etc., and to carry out suitable amendment in the provision relating to valuation of construction service involving transfer of land or undivided share of land, so as to ensure that buyers pay the same effective rate of GST on property built on leasehold and freehold land.
⇨ To amend entry 3 of notification No.12/2017-CT(R) so as to exempt pure services provided to Govt. entity.
⇨ To expand pure services exemption under S. No. 3 of 12/2017-C.T.(Rate) so as to include composite supply involving predominantly supply of services, i.e., up to 25% of supply of goods.
⇨ To reduce job work services rate for manufacture of leather goods (Chapter 42) and footwear (Chapter 64) to 5%.
⇨ To exempt services relating to admission to, or conduct of examination provided to all educational institutions, as defined in the notification.
⇨ To exempt services by educational institution by way of conduct of entrance examination against consideration in the form of entrance fee.
⇨ To enhance the limit to Rs.2 lakh against Sl. No. 36 of exemption Notification No.12/2017-C.T.(Rate) which exempts services of Life insurance business provided under Life micro insurance product approved by IRDAI up to maximum amount of cover of Rs.50,000/-.
⇨ To exempt reinsurance services in respect of insurance schemes exempted under S.Nos. 35 and 36 of notification No. 12/2017-CT (Rate).
[It is expected that the premium amount charged from the Govt./insured in respect of future insurance services is reduced.]
⇨ To increase threshold limit for exemption under entry No. 80 of Notification No. 12/2017-C.T. (Rate) for all the theatrical performances like Music, Dance, Drama, Orchestra, Folk or Classical Arts and all other such activities in any Indian language in theatre GST from Rs.250/- to 500/- per person and to also extend the threshold exemption to services by way of admission to a planetarium.
⇨ To reduce GST on Common Effluent Treatment Plants services of treatment of effluents, from 18% to 12%.
⇨ To exempt services by way of fumigation in a warehouse of agricultural produce.
⇨ To reduce GST to 12% in respect of mining or exploration services of petroleum crude and natural gas and for drilling services in respect of the said goods.
⇨ To exempt subscription of online educational journals/periodicals by educational institutions who provide degree recognized by any law from GST.
⇨ To exempt the service provided by way of renting of transport vehicles provided to a person providing services of transportation of students, faculty and staff to an educational institution providing education up to higher secondary or equivalent.
⇨ To extend the concessional rate of GST on houses constructed/ acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/Lower Income Group (LIG)/Middle Income Group-1 (MlG-1)/Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban) and low-cost houses up to a carpet area of 60 square metres per house in a Housing project which has been given infrastructure status, as proposed by MoH&UA, under the same concessional rate.
⇨ To tax time charter services at GST rate of 5%, that is at the same rate as applicable to voyage charter or bare boat charter, with the same conditions.
⇨ To levy concessional GST @12% on the services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of building used for providing (for instance, centralized cooking or distributing) mid-day meal scheme by an entity registered under Section 12AA of IT Act.
⇨ To exempt services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-20 World Cup in case the said event is hosted by India.
⇨ To exempt Govt.’s share of profit petroleum from GST and to clarify that cost petroleum is not taxable per se.
(B) Rationalization of certain exemption entries
⇨ To provide in CGST rules that value of exempt supply under sub-Section (2) of Section 17, shall not include the value of deposits, loans or advances on which interest or discount is earned (This will not apply to a Banking company and a financial institution including a non-Banking financial company engaged in providing services by way of extending deposits, loans or advances).
⇨ To defer the liability to pay GST in case of TDR against consideration in the form of construction service and on construction service against consideration in the form of TDR to the time when the possession or right in the property is transferred to the land owner by entering into a conveyance deed or similar instrument (e.g., allotment letter). No deferment in point of taxation in respect of cash component.
⇨ To tax renting of immovable property by Govt. or local authority to a registered person under reverse Charge while renting of immovable property by Govt. or local authority to un-registered person shall continue under forward charge
⇨ To define Insurance Agent in the reverse charge notification to have the same meaning as assigned to it in clause (10) of Section 2 of the Insurance Act, 1938, so that corporate Agents get excluded from reverse charge.
⇨ To insert a provision in GST Rules under Section 15 of GST Act that the value of lottery shall be 100/112 or 100/128 of the price of lottery ticket notified in the Gazette (the same is currently notified in the rate notification).
⇨ To add, in the GST rate schedule for goods at 28%, actionable claim in the form of chance to win in betting and gambling including horse racing.
⇨ To insert in GST rules under Section 15 of GST Act, - Notwithstanding anything contained in this chapter, value of supply of Betting & Gambling shall be 100 % of the face value of the bet or the amount paid into the totalizator.
(C) Clarifications
⇨ To clarify that exemption of Rs.1000/- per day or equivalent (declared tariff) is available in respect of accommodation service in hostels.
⇨ To clarify that fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by these Commissions, will not attract GST.
⇨ To clarify that elephant/camel joy rides are not classified as transportation services and attract GST @ 18% with threshold exemption to small services providers.
⇨ To clarify that leasing or rental service, with or without operator, of goods, attracts same GST as supply of like goods involving transfer of title in the said goods. Therefore, the GST rate for the rental services of self-Propelled Access Equipment (Boom, Scissors/Telehandlers) is 28%.
To clarify that,
1) Services provided by senior Doctors/Consultants/Technicians hired by the Hospitals, whether employees or not, are Healthcare services which is exempt.
2) Hospitals also provide Healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors, etc., is towards the healthcare services provided by the Hospitals to the patients and is exempt.
3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a Hospital to patients (not admitted) or their attendants or visitors is taxable.
To clarify that services by way of:
⇨ Admission to entertainment events or access to amusement facilities including casinos, race-course
⇨ Ancillary services provided by casinos and Race-course in relation to such admission.
⇨ Services given by race-course by way of totalisator (if given through some other person or charged separately as fees for using totalisator for purpose of betting, are taxable at 28%. Services given by race-course by way of licence to bookmaker which is not a service by way of betting and gambling, is taxable at 18%.
⇨ It is proposed to issue Notifications giving effect to these recommendations of the Council on 25-1-2018.
[GoI MoF PIB dated Jan. 18, 2018]
Guidelines for Deductions and Deposits of TDS by the DDO under GST
Section 51 of the CGST Act 2017 provides for deduction of tax by the Govt. Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this Section shall be paid to the Govt. by Deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the Deductor has to issue a Certificate to the deductee mentioning therein the contract value, rate of deduction, amount deducted etc.
2. As per the Act, every Deductor shall deduct the tax amount from the payment made to the supplier of goods or services or both and deposit the tax amount so deducted with the Govt. account through NEFT to RBI or a cheque to be deposited in one of the authorized Banks, using challan on the common portal. In addition, the Deductors are entrusted the responsibility of filing return in FORM GSTR-7 on the common portal for every month in which deduction has been made based on which the benefit of deduction shall be made available to the deductee. All the DDOs in the Govt., who are performing the role as Deductor have to register with the common portal and get the GST Identification Number (GSTIN).
3. The subject Section which provides for tax deduction at source was not notified to come into force w.e.f. 1-7-2017, the date from which GST was introduced. Govt. has recently notified that these provisions shall come into force w.e.f. 1-10-2018, vide Notification No. 50/2018 – Central Tax dated 13-9-2018.
4. For payment process of Tax Deduction at Source under GST two options can be followed, which are as under:
Option I: Generation of challan for every payment made during the month
Option II: Bunching of TDS deducted from the bills on weekly, monthly or any periodic manner
5. In order to give effect to the above options from 1-10-2018, a process flow of deduction and deposit of TDS by the DDOs has been finalised in consultation with CGA for guidance and implementation by Central and State Govt. Authorities. The process flow for Option I and Option II are described as under:
Option I - Individual Bill-wise Deduction and its Deposit by the DDO
6. In this option, the DDO will have to deduct as well as deposit the GST TDS for each bill individually by generating a CPIN (Challan) and mentioning it in the Bill itself.
7. Following process shall be followed by the DDO in this regard:
(i) The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor, and (c) the 2% TDS amount of GST.
(ii) The DDO shall login into the GSTN Portal (using his GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST/SGST/UTGST/IGST) and the relevant component (e.g. Tax) under each of the Major Head.
(iii) While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
(iv) The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Govts. for submission to the respective payment authorities.
(v) In the Bill, (a) the net amount payable to the Contractor; and (b) 2% as TDS will be specified.
(vi) In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary’s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
(vii) In case of the OTC mode, the DDO will have to request the payment authority to issue ‘A’ Category Govt. Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.
(viii) Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials.
(ix) The DDO should maintain a Register as per pro forma given in Annexure ‘A’ to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose.
(x) The DDO shall generate TDS Certificate through the GST Portal in FORM GSTR-7A after filing of Monthly Return.
Option II - Bunching of deductions and its deposit by the DDO
8. Option-I may not be suitable for DDOs who make large number of payments in a month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis.
9. Following process shall be followed by the DDO in this regard:
(i) The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor, and (c) the 2% TDS amount of GST.
(ii) The DDO shall prepare the bill on PFMS (in case of Central Civil Ministries of GoI), similar payment portals of other Ministries/Departments of GoI or of State Govts. for submission to the respective payment authorities.
(iii) In the Bill, it will be specified: (a) the net amount payable to the Contractor; and (b) 2% as TDS
(iv) The TDS amount shall be mentioned in the Bill for booking in the Suspense Head (8658 - Suspense; 00.101 - PAO Suspense; xx – GST TDS)
(v) The DDO will be required to maintain the Record of the TDS so being booked under the Suspense Head so that at the time of preparing the CPIN for making payment on weekly/monthly or any other periodic basis, the total amount could be easily worked out.
(vi) At any periodic interval, when DDO needs to deposit the TDS amount, he will prepare the CPIN on the GSTN Portal for the amount (already booked under the Suspense Head).
(vii) While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
(viii) The DDO shall prepare the bill for the bunched TDS amount for payment through the concerned payment authority. In the Bill, the DDO will give reference of all the earlier paid bills from which 2% TDS was deducted and kept in the suspense head. The DDO may also attach a certified copy of the record maintained by him in this regard.
(ix) The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks.
(x) In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary’s account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
(xi) In case of the OTC mode, the DDO will have to request the payment authority to issue ‘A’ Category Govt. Cheque in favour of one of the 25 authorized Banks. The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.
(xii) Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the details of CIN can be noted by the DDO anytime on GSTN portal using his Login credentials.
(xiii) The DDO should maintain a Register as per pro forma given in Annexure ‘A’ to keep record of all TDS deductions made by him during the month. This Record will be helpful at the time of filing Monthly Return (FORM GSTR-7) by the DDO. The DDO may also make use of the offline utility available on the GSTN Portal for this purpose.
(xiv) The DDO shall file the Return in FORM GSTR-7 by 10th of the following month
(xv) The DDO shall generate TDS Certificate through the GSTN Portal in FORM GSTR-7A10. Departments in Central Govt. should instruct all its DDOs under them to follow the above procedure for payment of GST TDS amount deducted from payments to be made to suppliers.
11. Difficulty, if any, in implementation of this Circular may please be brought to the notice of Department of Revenue.
[GoI MoF DoR Lr. F.No.S.31011/11/2018-ST-I-DoR dated 14-9-2018; taxscan.in - Simplifying Tax Laws]
7th CPC Recommendations on Risk Allowance
This has reference to the DoP&T O.M. No.A-27018/ 01/2017-Estt.(AL) 7-3-2018 vide which Ministries/Departments were requested to provide the details regarding number of employees eligible for Risk Allowance, estimated existing annual expenditure as per the existing rates and estimated annual expenditure if the existing rates are multiplied by the 2.25 factor as decided by the Govt.
2. Despite reminders, the DoP&T has received comments only from 12 Ministries/ Departments which are – M/o Panchayati Raj, D/o Public Enterprises, Cabinet Secretariat, D/o Atomic Energy, D/o Agriculture and Cooperation, Inter-State Council Secretariat, M.1-1A, D/o Justice, D/ o Food & Public Administration, M/o External Affairs, M/o Earth Sciences, D/o Defence, D/o Defence Production.
3. It is requested that the aforesaid data may be furnished to the DoP&T in the format prescribed in O.M dated 7-3-2018 at the earliest.
[GoI MoPPG&P DoP&T O.M. No.A-27018/ 01/2017-Estt.(AL) dated 29-10-2018]
Revision of Rate of Training Allowance
In continuation of the DoP&T O.M. No. 13024/01/2016-Trg.Ref. dated 24-10-2018 on the subject, the contents of para 1 (ii) and (iii) of the said O.M. may be read as follows:
Para 1 (ii): Training Allowance will be admissible only to faculties who join the Training Academies/Institutes/Establishments for imparting training for a specified period of time and are then likely to go back.
Para I (iii): Training Allowance will not be admissible to those permanent faculties of Training Academies/Institutes/Establishments who have been recruited directly by the Training Academies/Institutes/Establishments for imparting training.
2. The concurrence of the CAG of India has also been obtained vide their UO dated 2-7-2018.
[GoI MoPPG&P DoP&T O.M. No. I3024/01/20 I6-Trg.Ref. dated 12-11-2018; ]
Simplification of Procedure for Treatment at Private Hospitals
Empanelled under CGHS/CS (MA) Rules, 1944
The MoH&FW has been receiving representations for simplification of procedure for undergoing treatment at private Hospitals empanelled under CGHS. The matter has been examined and it has now been decided that CGHS beneficiaries are allowed to undergo treatment at private Hospitals empanelled under CGHS of specific treatment procedures listed under CGHS rate list are advised by a Specialist in a Central Govt./ State Govt. Specialist Hospital or a CGHS Medical Officer without any requirement of any other referral/permission letter.
2. Private empanelled Hospitals shall perform the treatment on cashless basis in respect of pensioners, ex-MPs, Freedom Fighters. Regular employees (both CGHS and CS (MA) beneficiaries) of the MoH&FW and other categories of CGHS beneficiaries, who are presently eligible for credit facility and shall enclose the prescription issued by Govt. Specialist or a CGHS Medical Officer, in original (or a self-attested photocopy) along with the Hospital bill submitted to the competent authorities.
3. Serving Govt. employees shall enclose the prescription issued by a Govt. Specialist or a CGHS Medical Officer in original (or a self-attested photocopy), while submitting the medical claim to the concerned Ministry/Department/Office for reimbursement.
4. CGHS Medical Officer/Govt. Specialist shall not refer the beneficiaries to any particular empanelled Hospital by name but shall specify the treatment procedure and mention ‘referred to any CGHS-empanelled centre’.
5. These Orders are applicable only in respect of treatment procedures for which CGHS rates are available.
6. This issue with the concurrence of IFD vide FTS No. 3130849 dated 9-11-2017.
[GoI MoH&FW DoH&FW O.M. No.Z. 15025/105/2017/DIR/CGHS/EHS dated 9-11-2018; ]
Acquiring of Requisite Qualifications by Trainees in -IS Pay Band and Others
This has reference to Railway Board’s letter of No. E(NG)II/2017/RC-1/23 dated 19-7-2018
Federations had been requested vide above reference albeit on a slightly different matter to impress upon the candidates who did not have the requisite minimum educational qualification for appointment in the Railways but were appointed in -IS Pay Band to acquire the requisite qualification in a reasonable period. Reports received shows that while many candidates have been able to acquire such qualifications, there remain some such ‘Trainees’ who are yet to acquire these qualifications.
Federations may appreciate that acquiring of minimum educational qualification is necessary for the career prospects of such Trainees’ and is an important aspect of human resource development. Therefore, a request is again made to impress upon such ‘Trainees’ make sincere efforts and acquire the requisite minimum qualification. It may be mentioned that there are many Open Schools which provide such opportunities.
2. While on the subject, it is also mentioned that a large number of compassionate ground appointees are taken into Railway service initially as trainee artisans who, after completion of 3 years prescribed period of training, are absorbed in regular technician category but they do not have any formal Certificate. It is suggested that it may be worthwhile to encourage such employees to appear in the NCVT examination conducted by the respective RDATs along with the Act Apprentices. This will enable them to have a formal qualification recognized outside also. Needless to say that this will be purely informal and their regularization as Technician-III shall not be incumbent upon passing such examination.
Your suggestions in this regard are welcome.
[GoI MoR (RB) Communication No. E(NG)II/2017/RC-1/23 dated 5-11-2018; ]
Risk Allowance
This has reference to the DoP&T O.M. No.A-27018/01/2017-Estt.(AL) dated 7-3-2018 requesting the Ministries/Departments to provide the details regarding number of employees eligible for Risk Allowance and estimated annual expenditure in the prescribed pro forma thereon.
2. Despite reminders dated 17-4-2018 and 29-10-2018, till date only 15 Ministries/ Departments have responded. All Ministries/Departments who have still not furnished the information are requested to furnish the same in the attached pro forma latest by 30-11-2018, failing which it will be presumed that the remaining Ministries/Departments have no information to furnish and that they have no employees in receipt of Risk Allowance. A copy of the reply may also be sent on email: sandeep.saxena@nic.in.
[GoI MoPPG&P DoP&T O.M. No.A-27018/01/2017-Estt.(AL) dated 16-11-2018; ]
Promotion of Govt. Servants Found Fit by Review DPC after Retirement
Attention is invited the DoP&T O.M. F.No. 22011/3/2013-Estt.(D) dated 25-1-2016 which deals with the grant of notional promotion to a Govt. servant exonerated in a disciplinary proceedings after retirement. However, the cases of Govt. servants who are found fit by review DPC after their retirement on account of revision of seniority list of the feeder cadre, upgradation of below benchmark APARs, etc., are not covered under the said O.M. These cases have now been examined and it has been decided to lay down procedure as narrated in subsequent paragraphs for dealing with such cases.
2. A Govt. servant who is not recommended in the panel by the original/ supplementary DPC but later on is recommended in the panel by a review DPC but has since retired may be given the benefit of notional promotion with effect from the date of promotion of his immediate junior in the reviewed panel and fixation of notional pay subject to the fulfillment of the following conditions:
(i) That the Officer who is immediate junior to the retired Govt. servant assumed charge of the higher post on or before the date of superannuation of the retired Govt. servant.
(ii) That the said retired Govt. servant was clear from vigilance angle on the date of promotion of his immediate junior.
(iii) A retired Govt. servant who is considered for notional promotion from the date of promotion of his immediate junior on the recommendation of a review DPC would also be entitled to fixation of pension on the basis of such notional pay.
(iv) The notional promotion, notional pay fixation and revision of pension shall be further subject to extant rules on promotion, pay fixation and CCS (Pension) Rules, 1972. Actual increase in pension shall be given only from the date of approval of reviewed panel by the competent No arrears shall be paid.
3. The provisions contained in this O.M. shall become operational from the date of issue of this O.M. Past cases settled in accordance with the earlier provision shall not be reopened.
[GoI MoPPG&P DoP&T O.M. F.No. 22011/3/2013-Estt.(D) dated 15-11-2018; ]
.o.
FAQs: Pensioners -- Jeevan Pramaan/Digital Life Certificate (DLC)
1. What is Jeevan Pramaan/Digital Life Certificate (DLC)?
Jeevan Pramaan is a biometric enabled Aadhaar-based Digital Life Certificate for pensioners. Jeevan Pramaan, i.e., DLC is generated for individual pensioner using his/her Aadhaar number and Biometrics.
2. How is this different from traditional Life Certificate issued by Govt. Officers/ Agencies?
For Jeevan Pramaan (DLC) the pensioner is not required to present himself/ herself personally before the Pension Disbursing Officer. DLC does not have to be submitted physically to the Pension Disbursing Agency (Bank/Post Office, etc.) as it is available to them digitally and. is automatically processed by the Pension Disbursing Agency. Also each DLC has a unique id called the Pramaan-Id.
3. Is the Pramaan ID/Jeevan Pramaan i.e., DLC valid for Life?
The Pramaan lD/Jeevan Pramaan is not valid for Life. The validity period of the Certificate is as per rules specified by the Pension Sanctioning Authority. Once the validity period is over a new Jeevan Pramaan Certificate, a new Pramaan Id needs to be obtained.
4. Who is eligible for Jeevan Pramaan, i.e., Digital Life Certificate?
A pensioner whose Pension Sanctioning Authority (PSA) is onboarded on to Jeevan Pramaan is eligible for Jeevan Pramaan. List of onboarded PSA, can be found under ‘Circulars’ tab on the portal.
5. From where can I obtain a Jeevan Pramaan, i.e., Digital Life Certificate?
You can obtain a DLC from various Citizen Service Centre (CSC) located across India Office of Pension Disbursing Agencies (PDA) such as Post Office, Banks, Treasury, etc.
It can also be generated from home/any location on a Windows PC/Laptop (ver.7 and above) or Android Mobile (Kit Kat and above)
6. What is required, if I want to generate DLC on my PC/Laptop/Mobile?
A STOC certified Biometric Device is required. ‘RD Service’ of the Biometric Device being used should be installed on the PC/Laptop/Mobile.
The ‘Jeevan Pramaan Application’ has to be installed on your PC/Mobile. It can be downloaded from the ‘Download’ tab from portal.
An Internet connection is required.
7. How can I find a Citizen Service Centre (CSC)?
You can search nearest CSC by clicking on ‘Locate a Centre’ on portal or alternately you can send SMS to 7738299899. The SMS body must start with keyword “JPL” and after space write your pin-code, e.g., JPL 110003 and send it to 7738299899.
8. What information is required to be provided by a pensioner to generate the Jeevan Pramaan?
The Pensioner has to provide Aadhaar Number, Name, Mobile Number and self- declared Pension Related Information like PPO Number, Pension Account number, Bank details, Name of Pension Sanctioning Authority, Pension Disbursing Authority, etc. The pensioner has to also provide his/her biometrics either Iris or Fingerprint.
Note: Incorrect information may lead to rejection of the DLC by the authorities.
9. What is the procedure for generating a Jeevan Pramaan from a CSC/Office of PDA?
Pensioner visits a CSC or Office of PDA. He/She provides the required information to the operator. The operator feeds/enters this information into the system, i.e., Jeevan Pramaan Application
The pensioner has to then provide his/her biometrics by placing his/her finger on the finger print scanner or eye in front of the Iris scanner.
On successful Aadhaar-based biometric authentication, Jeevan Pramaan is generated with a unique id called Pramaan Id.
An acknowledgement message quoting the Pramaan Id is sent as an SMS to the mobile number provided by the pensioner. Note – The Jeevan Pramaan/DLC thus generated is subject to approval of the Pension Sanctioning/Disbursing Authority as provided by the pensioner.
10. Do I have to submit the Jeevan Pramaan i.e., DLC to my Bank/post Office etc?
No. You do not have to submit the DLC to the Bank/post Office/pension disbursing agency. The DLC is automatically available to them electronically.
11. Can I get my Digital Life Certificate, i.e., Jeevan Pramaan downloaded online, after it is generated?
Yes, once your praman-id is generated, you can download the Digital Life Certificate by following the link .
12. How can I know the status of my Digital Life Certificate, whether it has been accepted/rejected?
You need to download the DLC from the portal to know the status.
13. I have received SMS on my mobile that my Jeevan Pramaan is rejected, what should I do?
Contact your Pension Disbursing Agency. Jeevan Pramaan is rejected in case wrong particulars are provided by pensioner while generating the DLC. It is recommended that a new Jeevan Pramaan, i.e., Pramaan-ID be generated by providing all correct information and biometrics.
14. Is Electronic Jeevan Pramaan, i.e., DLC a must for the pensioner?
Jeevan Pramaan, i.e., DLC is an add on facility to the already existing ways of submission of Life Certificate.
15. Jeevan Pramaan, i.e., DLC is an add-on facility to the already existing ways of submission of Life Certificate.
16. What is the procedure for getting Aadhaar Number?
Contact nearest Aadhaar Enrolment Centre in your city for getting a Aadhaar Number. You can find permanent Aadhaar Enrolment Centres from UIDAI Website
17. Is this Certificate valid?
Yes, Digital Life Certificate is a valid Certificate and recognized under the IT Act. The system benefits the pensioner from having to go before the Pension disbursing Authority to prove that he/she is alive.
18. What is Jeevan Pramaan ?
Digital Life Certificate for Pensioners scheme of the Govt. of India known as Jeevan Pramaan. It seeks to address the problem of pensioners’ by digitizing the whole process of securing the Life Certificate. Every year in the month of November the pensioners has to provide Life Certificates to the authorized Pension Disbursing Agencies like the Bank, for continuous crediting of pension to their account. In order to get this Life Certificates the individual drawing the pension is required to either personally present himself/herself before the Pension Disbursing Agency or have the Life Certificate issued by authority where they have served earlier and have it delivered to the disbursing agency. It has been noted that it causes a lot of hardship and unnecessary inconvenience particularly for the aged and infirm pensioners who cannot always be in a position to present themselves in front of the particular authority to secure their Life Certificate. In addition to this a number of pensioners decide to choose to move to other countries either to be with their family or other reasons, and getting a Life Certificate becomes a huge logistical issue.
“Jeevan Pramaan” aims to streamline the process of getting this Certificate and making it hassle free and much easier for the pensioners. With this initiative the pensioners need not physically present himself/herself in front of disbursing agency or the certification authority. He may submit his/her Life Certificate from home on his computer which will also be acceptable to Bank.
19. Is it mandatory to submit on line Life Certificate through Jeevan Pramaan ?
No, it is not. ‘Jeevan Pramaan’ is in addition to other existing facilities for submission of Life Certificate.
20. What is the procedure to submit online Life Certificate through “Jeevan Pramaan”?
Pensioners desirous of using the Jeevan Pramaan facility has to first enroll their Aadhaar number in their pension account. Once seeding has been completed, pensioner can download the software from
Pensioner’s information like Pension Aadhaar number, Pensioner Name, PPO Number, Bank Account detail, Address, Mobile number, etc., are fed into the system through Web-based/client interface and finally pensioners person information are authenticated using the Aadhaar number and pensioner has to put his finger on to the finger print scanner or eye on the Iris scanner.
After successful authentication, Pramaan ID/the transaction number is displayed on the screen and same is sent to Pensioner’s mobile as SMS from the portal.
The portal generates Electronic Jeevan Pramaan for the successfully authenticated pensioner and it is stored in the central Life Certificate Repository database. The disbursing Bank can access and get the Jeevan Pramaan Certificate from the portal for his pensioners through the electronic data transfer mechanism created between the portal and Bank server.
Pensioner has to inform the Bank that his Jeevan Pramaan has been generated through online registration from Jeevan Pramaan portal.
21. What is Jeevan Pramaan?
Jeevan Pramaan is computer generated digital Life Certificate for pensioner. Jeevan Pramaan Certificate is produced for individual pensioner using his Biometric Credentials.
How is this different from traditional Life Certificate issued by Govt. Officers/ Agencies?
For this Certificate individual pensioner has not to present himself/herself in front of seniors authorised Officers. This can be generated even from home. Only you need a internet connection and Biometric devices
22. How can I create Jeevan Pramaan if I do not have internet connection?
Visit your nearest Citizen Service Centre or designated Offices (in Delhi) and get yourself registered. (details available on site using locate a centre link)
23. How can I find the CSCs/Designated Offices (in Delhi)?
Access Jeevan Pramaan Website at or and find the centre using “Locate A Centre” option or alternately you can send SMS to 7738299899, the SMS body must start with keyword “JPL” and after space write you pin code, e.g., SMS: JPL 110003 to 7738299899
The Portal Reply message will have list all centres where you can visit for Jeevan Pramaan.
24. Can I visit the CSCs for a Certificate?
Yes. Any Pensioner having pension account in Bank/Post Offices can go to CSC for the Certificate.
25. What is required for registration on Jeevan Pramaan?
Pensioner needs to know and provide his/her Aadhaar Number, PPO Number, Bank Account number and branch detail, Name, Address etc
26. How can I register myself for a Jeevan Pramaan?
There are three ways to register and get a Jeevan Pramaan
• visit your nearest CSC Centre and register online using CSC services and you may have to pay nominally for this
• visit a Designated Office and register yourself
• Download the application & install on your android based smart phone/tablet or Windows PC/Laptop and register yourself (you will need biometric device for this step)
27. Which biometric devices are currently supported?
The Jeevan Pramaan Client application currently supports the following biometric devices. Support for other devices are being added and will be updated in the Website download Section. The Jeevan Pramaan software upgrades over the air, therefore for new functionality software will not require re-installation.
Finger Print Scanner
1. Mantra (MFS100)
2. Morpho (MSO13XX)
3. Nitgen-BioEnable (HFDU08)
4. Precision (CSD200)
5. Secugen
6. Startek (FM220-ACPL)
Iris Scanner
1. Iritech (IMK2120U)
28. How do I register for a Digital Life Certificate?
Pensioner’s information like Pension Aadhaar number, Pensioner Name, PPO Number, Bank Account detail, Address, Mobile number, etc., are fed into the system though Web based/client interface and finally pensioners person information are authenticated using the Aadhaar number and pensioner has to put his finger on to the finger print scanner or eye on the Iris scanner.
After successful authentication, Pramaan ID/the transaction number is displayed on the screen and same has is sent to Pensioner’s mobile as SMS from the portal.
The portal generates Electronic Jeevan Pramaan for the successfully authenticated pensioner and it is stored in the central Life Certificate Repository database.
The disbursing Bank can access and get the Jeevan Pramaan Certificate from the portal for his pensioners though the electronic data transfer mechanism created between the portal and Bank server.
Pensioner has to inform to the Bank that his Jeevan Pramaan has been generated through online registration from Jeevan Pramaan portal.
29. Is it necessary for a Pensioner to be in India for getting a Jeevan Pramaan?
No, Pensioners can use Android/Windows PC based application available for download at .in portal and may register from any location.
30. How many times individual has to register in a year?
Individual has to register once and later he can generate Jeevan Pramaan using Biometric authentication.
31. Is the online registration chargeable?
Jeevan Pramaan Centres may charge a maximum of Rs.10/- for submission of Digital Life Certificate.
32. Is electronic Jeevan Pramaan a must for the pensioner?
No, this facility has been given to get hassle-free Life Certificates. The conventional Life Certificates are also valid.
33. What is the procedure for getting Aadhaar Number?
Contact nearest Aadhaar Enrolment Centre in your city for getting a Aadhaar Number. You can find permanent Aadhaar Enrolment Centres from UIDAI Website
34. Is this Certificate valid?
Yes, Digital Life Certificate is a valid Certificate and recognized under the IT Act. The system benefits the pensioner from having to go before the Pension disbursing Authority to prove that he/she is alive.
[Source: Jeevan Pramaan Website; gconnect.in]
1. What is Jeevan Pramaan/Digital Life Certificate (DLC) ?
Jeevan Pramaan is a biometric enabled Aadhaar-based Digital Life Certificate for pensioners. Jeevan Pramaan i.e., DLC is generated for individual pensioner using his/her Aadhaar number and Biometrics.
2. How is this different from traditional Life Certificate issued by Govt. Officers/ Agencies?
For Jeevan Pramaan (DLC) the pensioner is not required to present himself/ herself personally before the Pension Disbursing Officer. DLC does not have to be submitted physically to the Pension Disbursing Agency ( Bank/Post Office etc ) as it is available to them digitally and. is automatically processed by the Pension Disbursing Agency. Also each DLC has a unique id called the Pramaan-Id.
3. Is the Pramaan ID/Jeevan Pramaan, i.e., DLC valid for Life ?
The Pramaan ID/Jeevan Pramaan is not valid for Life. The validity period of the Certificate is as per rules specified by the Pension Sanctioning Authority. Once the validity period is over a new Jeevan Pramaan Certificate i.e., a new Pramaan Id needs to be obtained.
4. Who is eligible for Jeevan Pramaan, i.e., Digital Life Certificate ?
A pensioner whose Pension Sanctioning Authority (PSA) is onboarded on to Jeevan Pramaan is eligible for Jeevan Pramaan. List of onboarded PSA, can be found under ‘Circulars’ tab on the portal.
5. From where can I obtain a Jeevan Pramaan i.e., Digital Life Certificate
You can obtain a DLC from various Citizen Service Centre (CSC) located across India Office of Pension Disbursing Agencies (PDA) such as Post Office, Banks, Treasury etc., It can also be generated from home/any location on a Windows PC/Laptop( ver.7 and above) or Android Mobile ( KitKat & above ), for more details click here
6. What is required, if I want to generate DLC on my PC/Laptop/Mobile
A STQC certified Biometric Device is required.
‘RD Service’ of the Biometric Device being used should be installed on the PC/Laptop/mobile.
The `Jeevan Pramaan Application’ has to be installed on your PC/mobile. It can be downloaded from the ‘Download’ tab from An Internet Connection is required.
7. How can I find a Citizen Service Centre (CSC) ?
You can search nearest CSC by clicking on ‘Locate a Centre’ on portal or alternately you can send SMS to 7738299899. The SMS body must start with keyword “JPL” and after space write your pin-code, e.g., JPL 110003 and send it to 7738299899.
8. What information is required to be provided by a pensioner to generate the Jeevan Pramaan?
9. The Pensioner has to provide Aadhaar Number, Name, Mobile Number and self declared Pension Related Information like PPO Number, Pension Account number, Bank details, Name of Pension Sanctioning Authority, Pension Disbursing Authority, etc. The pensioner has to also provide his/her biometrics either Iris or Fingerprint.
Note: Incorrect information may lead to rejection of the DLC by the authorities.
10. What is the procedure for generating a Jeevan Pramaan from a CSC/Office of PDA?
Pensioner visits a CSC or Office of PDA. He/She provides the required information to the operator. The operator feeds/enters this information into the system, i.e., Jeevan Pramaan Application The pensioner has to then provide his/her biometrics by placing his/her finger on the finger print scanner or eye in front of the Iris scanner.
On successful Aadhaar based biometric authentication, Jeevan Pramaan is generated with a unique id called Pramaan Id. An acknowledgement message quoting the Pramaan Id is sent as an SMS to the mobile number provided by the pensioner. Note – The Jeevan Pramaan/DLC thus generated is subject to approval of the Pension Sanctioning/Disbursing Authority as provided by the pensioner.
11. Do I have to submit the Jeevan Pramaan, i.e., DLC to my Bank/post Office, etc.?
No. You do not have to submit the DLC to the Bank/Post Office/pension disbursing agency. The DLC is automatically available to them electronically.
12. Can I get my Digital Life Certificate, i.e., Jeevan Pramaan downloaded online, after it is generated?
13. Yes, once your praman-id is generated, you can download the Digital Life Certificate by following the link .
14. How can I know the status of my Digital Life Certificate, whether it has been accepted/rejected ?
You need to download the DLC from the portal to know the status.
15. I have received SMS on my mobile that my Jeevaan Pramaan is rejected, what should I do?
16. Contact your Pension Disbursing Agency. Jeevan Pramaan is rejected in case wrong particulars are provided by pensioner while generating the DLC. It is recommended that a new Jeevan Pramaan, i.e., Pramaan-ID be generated by providing all correct information and biometrics.
17. Is Electronic Jeevan Pramaan i.e., DLC a must for the pensioner?
Jeevan Pramaan, i.e., DLC is an add on facility to the already existing ways of submission of Life Certificate.
18. What is the procedure for getting Aadhaar Number?
Contact nearest Aadhaar Enrolment Centre in your city for getting a Aadhaar Number. You can find permanent Aadhaar Enrolment Centres from UIDAI Website
19. Is this Certificate valid?
Yes, Digital Life Certificate is a valid Certificate and recognized under the IT Act. The system benefits the pensioner from having to go before the Pension disbursing Authority to prove that he/she is alive.
GST Rate Changes on Services
The Union Finance Minister Shri Arun Jaitley Chaired the 25th meeting of the GST Council in New Delhi today. The Council has recommended many relief measures regarding GST rates on goods and services covering many sectors and commodities. The Council has also recommended issuance of certain clarifications on issues relating to GST rates and taxability of certain goods and services.
Major recommendations of the Council are summarized below:
Changes relating to GST rates on certain services:
(A) Exemptions/Changes in GST Rates/ITC Eligibility Criteria
1. To extend GST exemption on Viability Gap Funding (VGF) for a period of 3 years from the date of commencement of RCS airport from the present period of one year.
2. To exempt supply of services by way of providing information under RTI Act, 2005 from GST.
3. To exempt legal services provided to Govt., Local Authority, Governmental Authority and Govt. Entity.
4. To reduce GST rate on construction of metro and monorail projects (construction, erection, commissioning or installation of original works) from 18% to 12%.
5. To levy GST on the small housekeeping service providers, notified under Section 9 (5) of GST Act, who provide housekeeping service through ECO, @ 5% without ITC.
6. To reduce GST rate on tailoring service from 18% to 5%.
7. To reduce GST rate on services by way of admission to theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet, from 28% to 18%.
8. To grant following exemptions:
(i) To exempt service by way of transportation of goods from India to a place outside India by air;
(ii) To exempt service by way of transportation of goods from India to a place outside India by sea and provide that value of such service may be excluded from the value of exempted services for the purpose of reversal of ITC.
The above exemptions may be granted with a sunset clause up to 30-9-2018.
9. To exempt services provided by the Naval Insurance Group Fund by way of Life Insurance to personnel of Coast Guard under the Group Insurance Scheme of the Central Govt. retrospectively w.e.f. 1-7-2017.
10. To exempt IGST payable under Section 5(1) of the IGST Act, 2017 on supply of services covered by item 5(c) of Schedule II of the CGST Act, 2017 to the extent of aggregate of the duties and taxes leviable under Section 3(7) of the Customs Tariff Act, 1975 read with Sections 5 & 7 of IGST Act, 2017 on part of consideration declared under Section 14(1) of the Customs Act, 1962 towards royalty and licence fee includible in transaction value as specified under Rule 10 (c) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.
11. To allow ITC of input services in the same line of business at the GST rate of 5% in case of tour operator service.
12. To reduce GST rate (from 18% to 12%) on the Works Contract Services (WCS) provided by sub-contractor to the main contractor providing WCS to Central Govt., State Govt., Union Territory, a Local Authority, a Governmental Authority or a Govt. Entity, which attract GST of 12%. Likewise, WCS attracting 5% GST, their sub-contractor would also be liable @ 5%.
13. To enhance the exemption limit of Rs.5000/- per month per member to Rs.7500/- in respect of services provided by Resident Welfare Association (unincorporated or non-profit entity) to its members against their individual contribution.
14. To reduce GST rate on transportation of petroleum crude and petroleum products (MS, HSD, ATF) through pipeline from 18% to 5% without ITC and 12% with ITC.
15. To exempt Dollar denominated services provided by financial intermediaries located in IFSC SEZ, which have been deemed to be outside India under the various regulations by RBI, IRDAI, SEBI or any financial regulatory authority, to a person outside India.
16. To exempt (a) services by Govt. or local authority to Governmental authority or Govt. entity, by way of lease of land, and (b) supply of land or undivided share of land by way of lease or sub lease where such supply is a part of specified composite supply of construction of flats etc. and to carry out suitable amendment in the provision relating to valuation of construction service involving transfer of land or undivided share of land, so as to ensure that buyers pay the same effective rate of GST on property built on leasehold and freehold land.
17. To amend entry 3 of notification No.12/2017-CT(R) so as to exempt pure services provided to Govt. entity.
18. To expand pure services exemption under S.No. 3 of 12/2017-C.T. (Rate) so as to include composite supply involving predominantly supply of services, i.e., up to 25% of supply of goods.
19. To reduce job work services rate for manufacture of leather goods (Chapter 42) and footwear (Chapter 64) to 5%.
20. To exempt services relating to admission to, or conduct of examination provided to all educational institutions, as defined in the notification.
To exempt services by educational institution by way of conduct of entrance examination against consideration in the form of entrance fee.
21. To enhance the limit to Rs.2.00 lakh against Sl. No. 36 of exemption notification No.12/2017-C.T.(Rate) which exempts services of Life Insurance business provided under Life Micro-Insurance product approved by IRDAI up to maximum amount of cover of Rs. 50,000/-.
22. To exempt reinsurance services in respect of insurance schemes exempted under S.Nos. 35 and 36 of Notification No.12/2017-CT(Rate).
[It is expected that the premium amount charged from the Govt./insured in respect of future insurance services is reduced.]
23. To increase threshold limit for exemption under entry No. 80 of Notification No.12/2017-C.T.(Rate) for all the theatrical performances like Music, Dance, Drama, Orchestra, Folk or Classical Arts and all other such activities in any Indian language in theatre GST from Rs.250/- to Rs.500/- per person and to also extend the threshold exemption to services by way of admission to a planetarium.
24. To reduce GST on Common Effluent Treatment Plants services of treatment of effluents, from 18% to 12%.
25. To exempt services by way of fumigation in a Warehouse of agricultural produce.
26. To reduce GST to 12% in respect of mining or exploration services of petroleum crude and natural gas and for drilling services in respect of the said goods.
27. To exempt subscription of online educational journals/periodicals by educational institutions who provide degree recognized by any law from GST.
28. To exempt the service provided by way of renting of transport vehicles provided to a person providing services of transportation of students, faculty and staff to an educational institution providing education up to higher secondary or equivalent.
29. To extend the concessional rate of GST on houses constructed/acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/Lower Income Group (LIG)/Middle Income Group-1 (MlG-1)/Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban) and low-cost houses up to a carpet area of 60 square metres per house in a housing project which has been given infrastructure status, as proposed by MoH&UA, under the same concessional rate.
30. To tax time charter services at GST rate of 5%, that is at the same rate as applicable to voyage charter or bare boat charter, with the same conditions.
31. To levy concessional GST @12% on the services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of building used for providing (for instance, centralized cooking or distributing) mid-day meal scheme by an entity registered under Section 12AA of IT Act.
32. To exempt services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-20 World Cup in case the said event is hosted by India.
33. To exempt Govt’s. share of profit petroleum from GST and to clarify that cost petroleum is not taxable per se.
(B) Rationalization of certain exemption entries
1. To provide in CGST rules that value of exempt supply under sub-Section (2) of Section 17, shall not include the value of deposits, loans or advances on which interest or discount is earned (This will not apply to a Banking company and a financial institution including a non-Banking financial company engaged in providing services by way of extending deposits, loans or advances).
2. To defer the liability to pay GST in case of TDR against consideration in the form of construction service and on construction service against consideration in the form of TDR to the time when the possession or right in the property is transferred to the land owner by entering into a conveyance deed or similar instrument (e.g., allotment letter). No deferment in point of taxation in respect of cash component.
3. To tax renting of immovable property by Govt. or local authority to a registered person under reverse Charge while renting of immovable property by Govt. or local authority to un-registered person shall continue under forward charge
4. To define insurance Agent in the reverse charge notification to have the same meaning as assigned to it in clause (10) of Section 2 of the Insurance Act, 1938, so that Corporate Agents get excluded from reverse charge.
5. To insert a provision in GST Rules under Section 15 of GST Act that the value of lottery shall be 100/112 or 100/128 of the price of Lottery ticket notified in the Gazette (the same is currently notified in the rate notification).
6. To add, in the GST rate schedule for goods at 28%, actionable claim in the form of chance to win in betting and gambling including horse racing.
7. To insert in GST rules under Section 15 of GST Act, -
Notwithstanding anything contained in this chapter, value of supply of Betting and Gambling shall be 100 % of the face value of the bet or the amount paid into the totalizator.
(C) Clarifications
1. To clarify that exemption of Rs.1000/- per day or equivalent (declared tariff) is available in respect of accommodation service in hostels.
2. To clarify that fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by these Commissions, will not attract GST.
3. To clarify that elephant/camel joy rides are not classified as transportation services and attract GST @ 18% with threshold exemption to small services providers.
4. To clarify that leasing or rental service, with or without operator, of goods, attracts same GST as supply of like goods involving transfer of title in the said goods. Therefore, the GST rate for the rental services of Self-Propelled Access Equipment (Boom, Scissors/Telehandlers) is 28%.
5. To clarify that, -
1) Services provided by senior doctors/consultants/technicians hired by the Hospitals, whether employees or not, are healthcare services which is exempt.
2) Hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/ payments made to the doctors etc., is towards the healthcare services provided by the Hospitals to the patients and is exempt.
3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a Hospital to patients (not admitted) or their attendants or visitors is taxable.
6. To clarify that services by way of:
1. Admission to entertainment events or access to amusement facilities including casinos, race-course
2. Ancillary services provided by casinos and race-course in relation to such admission.
3. Services given by race-course by way of totalisator (if given through some other person or charged separately as fees for using totalisator for purpose of betting,
are taxable at 28%. Services given by race-course by way of licence to bookmaker which are not a service by way of betting and gambling, is taxable at 18%.
It is proposed to issue notifications giving effect to these recommendations of the Council on 25-1-2018.
[Source: GoI MoF PIB, Jan. 18, 2018]
Compassionate Appointment in Case of Pending Criminal Appeal
Santosh, a qualified Electronic Engineer and MBA graduate Not getting Benefit of Compassionate Appointment Due To Pendency of Criminal Appeal For Last 10 Years: Supreme Court Asks MP HC To Expeditiously Dispose Of Criminal Appeal Filed By A Electronic Engineer-Cum-MBA Graduate [Read Complete Order]
“The incident is of the year 2005 and the appeal is pending before the High Court from the last ten years.” The Supreme Court has ‘requested’ the Madhya Pradesh High court to dispose of expeditiously a criminal appeal filed by a youth who is a qualified Electronic Engineer and MBA graduate.
Santosh had approached the Apex court as his plea seeking expeditious disposal was turned down by the high court. Later, his application seeking suspension of conviction was also dismissed by the high court. He was convicted under Section 326 of the Indian Penal Code and sentenced to undergo 5 years rigorous imprisonment by the trial court.
Before the High Court, it was submitted that he belongs to the Scheduled Tribes community and he is a highly qualified person and eligible for various jobs and is having a bright future. His father was a teacher in a Govt. school and during the pendency of this appeal, he died on 6-9-2011. It was also submitted that the benefit of compassionate appointment can be obtained by him within 7 years from the death of his father, however, due to a conviction in the criminal case, he could not avail of the opportunity of compassionate appointment and very soon he will become over-age.
It was further submitted that the parties to the case have settled their dispute and entered into the compromise and has also moved an application for compounding the offence, which has been kept pending by the High Court to be considered at the time of final hearing of the appeal. Before the apex court, these submissions were reiterated and the bench comprising Justice NV Ramana and Justice Mohan M. Shantanagoudar said: “We have taken into consideration the fact that the petitioner has been convicted by the trial Court, for the offence, punishable under Section 326 of the Indian Penal Code and sentenced to five years rigorous imprisonment, and the petitioner is a qualified Electronic Engineer and M.B.A., but because of the pendency of his case before the High Court, he is unable to get any employment. The incident is of the year 2005 and the appeal is pending before the High Court from the last ten years. In view of the aforementioned facts and circumstances of the case, we request the High Court to dispose of the criminal appeal pending before it, as expeditiously as possible, preferably within a period of six months from today.”
[Source: gconnect.in]
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Dec
2018
Vol. XXV
(285)
News & Views
CSIR / Govt. of India Orders
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