A complete reference blog for Indian Government Employees

Thursday, 8 February 2018

Revision of the rates of Hospital Patient Care Allowance (HPCA) and Patient Care Allowance (PCA) to Railway employees working in Railway Hospitals and Health Units/Clinics

Revision of the rates of Hospital Patient Care Allowance (HPCA) and Patient Care Allowance (PCA) to Railway employees working in Railway Hospitals and Health Units/Clinics

HPCA-PCA-Railway-Employees
 
GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

S.No.PC-VII/91
RBE No.15 /2018
No.E(P&A)II-2017/AL-3
New Delhi, dated 30.01.2018

The General Managers/CAOs,
All Indian Railways & Production Units.

Sub:- Revision of the rates of Hospital Patient Care Allowance (HPCA) and Patient Care Allowance (PCA) to Railway employees working in Railway Hospitals and Health Units/Clinics-regarding.

Hospital Patient Care Allowance (HPCA)/Patient Care Allowance (PCA) was introduced on the Railways in terms of Board’s letter No.E(P&A)II-98/HW-6, dt. 09.01.2008 (RBE No.1/2008). Subsequently, on implementation of 6th CPC recommendations, the rates of HPCA/PCA have been revised vide Board’s letter No.E(P&A)II-2013/AL-3, dt. 20.02.2013 (RBE No.15/2013) and dt. 14.07.2014 (RBE No.74/2014).

2. Consequent upon the decision taken by the Government of India on the recommendations of the 7th CPC, the President is pleased to decide that Hospital Patient Care Allowance (HPCA)/Patient Care Allowance (PCA) shall be admissible only to existing eligible Group 'C' and 'D'  (Non-Ministerial) Railway employees as per R1H3 of the newly proposed Risk and Hardship Matrix ( Rs.4100 for level 8 and below and Rs.5300 for level 9 and above).

3. The revised rates of HPCA/PCA shall be admissible with effect from the 1st of July, 2017.

4. The other terms and conditions regarding admissibility of HPCA/PCA as contained in Board’s letter dt. 09.01.2008 (RBE No.1/2008) and subsequent letters in this regard will remain in force.

5. These orders would be subject to any modification after issue of instructions by the Nodal Ministry i.e. Ministry of Health & Family Welfare.

6. This issues with the concurrence of the Finance Directorate of the Ministry of Railways.

7. Hindi version is enclosed.


(Salim Md. Ahmed)
Dy.Director, E(P&A)II
Railway Board
Source: http://www.airfindia.org/
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Indian Government: Women Joining Army

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Indian Government: Women Joining Army
Posted On: 07 FEB 2018

The induction of women in Indian Army is based on the organizational requirements, fighting efficiency, combat effectiveness and functionality. Presently, women are recruited in Indian Army in the Military Nursing Service and as Officers through Short Service Commission (SSC) on all India merit basis in specific branches like Army Service Corps, Army Ordinance Corps, Army Education Corps, Judge Advocate General, Signals, Intelligence and Electrical and Mechanical Engineering branches.

Government has taken a number of measures to encourage both men and women from all parts of the country including Maharashtra to join the defence forces, viz. (i) sustained image projection; (ii) publicity campaign to create awareness among the youth on the advantages of taking up a challenging and satisfying career; (iii) participation in career fairs and exhibitions; (iv) motivational lectures in schools and colleges etc.

This information was given by RakshaRajyaMantriDr.SubhashBhamrein a written reply to Shri Ashok MahadeoraoNetein LokSabha today.

PIB
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Grant of Central Government Pay Scales to the Employees of the Hon'ble High Court of Karnataka


PROCEEDINGS OF THE GOVERNMENT OF KARNATAKA

Subject: Grant of Central Government Pay Scales to the Employees of the Hon'ble High Court of Karnataka - reg.

READ:
1. Letter dated: 06-10-2004 by the Hon'ble Chief Justice of the Karnataka High Court.
2. W.A. No.441ll20l1 Sri Nijaguni V/s the High Court of Karnataka & Ors.
3. CCC No.1241 & 124412016, Nijaguni.M.Karadigudda &Anr., V/s Subhashchandra Kuntia & Ors.
4. SLP (C) No.23220-2322112017, Subhashchandra Kuntia & Ors.V/s Nijaguni.M. Karadigudda & Anr.

PREAMBLE:
The officers and staff of the High Court of Karnataka are inherently given State Scales of pay. As and when the State pay scales are revised as per the recommendations of the Expert Bodies, the benefit thereof is extended to Officers and Officials of High Court on par with State Government employees.
However, the Hon'ble Chief Justice in his letter dated: 6-10-2004 read at (1) above had opined that the Pay Scales of the High Court employees should be raised to the level of Central Government pay scales annexing therewith his proposal and had sought the financial conculrence for the same.
The Hon'ble High Court of Karnataka in its judgement dated: 12-10-2011 passed in W.A. No.441ll20l1 read ar (2) above had directed the Respondent State Government to place the recommendations of the Hon'ble Chief Justice of Karnataka dated: 06-10-2004 before the Cabinet and to take appropriate decision to implement the recommendation of the Hon'ble Chief Justice of High Court of Karnataka dated: 06- 1 0-2004 in the light of the observations made by the Apex Court in the matter of Union of India V/s S.B.Vohra (AIR 2004 SC 1402).

Sequel to the Order of the Hon'ble High Court of Karnataka dated: 14-07-2017 passed in CCC No.1241 & 124412016 read at (3) above the State Government preferred Appeal against the said Order before the Hon'ble Supreme Court of Iqdia vide SLP (C) No. 23220-232211201,7 read at (4) above. However, the Hon'ble Supreme Court of India in its order dated: 18-09-2017 dismissed the Appeal preferred by the State Government and directed the Appellant therein to comply with the orders of the Hon'ble High Court of Karnataka and to report the compliance within 4 months from the date of order.

In furtherance thereof and in terms of the judgment dated 12-10-2011 directing implementation of the recommendations of the Hon'ble Chief Justice of the Karnataka High Court dated 06-10-2004 in the light of the observation made by the Hon'ble Apex Court in the matter of Union of India vs. S.B.Vohra, said judgment mandating the communication by the Hon'ble Chief Justice to be treated as the "Rule" made by the Hon'ble Chief Justice of the Court, in terms Article 229(2) of the Constitution of India, further requiring the approval of the Governor of the State; steps are required to be taken.
Accordingly, the State Cabinet in its meeting held on 02-01-2018 has accepted and approved the proposal of the Hon'ble Chief Justice dated: 06-10-2004 vide its decision in Case No.868/2017 advising for such approval by the Governor. Subsequently, the proposal was submitted for the approval of His Excellency the Governor of Karnataka as required under Article 229(2) of the Constitution of India. His Excellency the Governor of Karnataka was pleased to approve the proposed Rule.

In the circumstances and for the reasons stated above the following orders are issued.

GOVERNMENT ORDER NO.F'D 38 SRP 20I7
BANGALORE, DATED 11TH JANUARY 2018

Govemment are pleased to accord financial concurence on the approval of the Governor under Article 229(2) of the Constitution of India to the proposed Rule of the Hon'ble Chief Justice of the Karnataka High Court as sought in letter dated: 06-10-2004 to extend the Central Government Pay Scales to the Employees of the High Court of Karnataka.

2. Law Department shall constitute a Joint Consultative Committee in consultation with the High Court of Karnataka with the following terms and conditions.
i) The Joint Consultative Committee shall consists of Members from the High Court of Karnataka and State Government.
ii) The Committee shall work out a suitable fitment table by determining the equivalence of posts between different category of posts in the High Court of Karnataka and in the Central Government.
iii) The Committee shall suggest a suitable Pay Rules.
3. The decision taken pursuant to the recommendations of the Committee shall be intimated to the State Government.

By Order and in the name of the
Governor of Karnataka,
(D.S.JOGOJE)
Deputy Secretary to Government
Finance Department (Services-2)

Visit, the Official Website of Finance Department, GOK : www.finance.kar.nic.in
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Filling up the post of Financial Adviser in National Company Law Tribunal (NCLT) under the , Ministry of Corporate Affairs


Filling up the post of Financial Adviser in National Company Law Tribunal (NCLT) under the , Ministry of Corporate Affairs

F. No. 9/2/2018-EO (MM-II)
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training
(Officer of the Establishment Officer) 
North Block, New Delhi
Dated, the 7th February, 2018
 OFFICE MEMORANDUM

Subject: Filling up the post of Financial Adviser in National Company Law Tribunal (NCLT) under the , Ministry of Corporate Affairs.

This is regarding filling up the post of Financial Adviser in NCLT under the Ministry of Corporate Affairs on deputation basis.

2. Officers of the rank of Deputy Secretary/Director level from any Organized Finance & Accounts Service of the Government of India or equivalent level, eligible for appointment under Central Staffing Scheme are eligible for the post. The period of deputation is 4/5 years at Deputy Secretary/Director level respectively.

3. The post may be circulated amongst officers eligible to be appointed at Deputy Secretary/Director or equivalent levels in the Government of India on priority basis. Names of willing and eligible officers who can be spared by the Ministries/Departments may be forwarded to this Department along with cadre clearance, vigilance clearance, detailed bio-data in the enclosed proforma and CR Dossiers for the last five years. For officers working in the cadre, it may also be ensured that the 'Cooling off, after a previous stint on deputation, if any, is completed and the officer is eligible for appointment on Central Deputation as per extant instructions.

4. The Post is a Non-Central Staffing Scheme post to be filled up through the Civil Services Board (CSB) procedure. It may be noted that no 'Mandatory Posting Certificate' for allotment/retention of Government accommodation would be issued by this office to the officer appointed on the above referred post. However, those officers who have served and are currently serving on Central Staffing Scheme post in Delhi for at least four years and require to retain Government accommodation, would be issued a certificate to the effect that the officer concerned has served for at least four years in CSS post and he/she needs to retain Government accommodation for his/her tenure on non-CCS post.

5. It is requested that the application(s) of the eligible candidate(s) may please be forwarded so as to reach this Department within one month from the date of issue of this circular.

Yours faithfully,
(J. Srinivasan)
Director (MM)
National Company Law Tribunal


Source: DoPT
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Scheme for Compassionate Appointment - Relative merit points and revised procedure for selection


Scheme for Compassionate Appointment - Relative merit points and revised procedure for selection

Principal Controller of Accounts (Ordnance Factories), Kolkata published on 5.2.2018

Ministry of Defence (Finance)
Block, New Delhi
DAD - Coord
Room No.24-A, South Block, New Delhi

Sub: Scheme for Compassionate Appointment - Relative merit points and revised procedure for selection.
A copy of Ministry of Defence D(Lab) ID No.19(2)/2017-D (Lab) dated 09.01.2018 on the above subject is forwarded herewith for information and necessary action please.
sd/-
(Rajesh Kalia)
SO (DAD-Coord)
Ministry of Defence
D (Lab)

Sub: Scheme for compassionate appointment - Relative merit points and revised procedure for selection.

The undersigned is directed to say that the Department of Personnel & Training under the Ministry of Personnel, Public Grievances and Pensions is the nodal department for Government of India's Scheme for compassionate Appointment. While considering requests for compassionate appointment, a balanced and objective assessment of financial condition of the families of the applicants has to be made taking into account the assets and liabilities and other relevant factors. The main object of the Scheme is to alleviate the family of the deceased government servant/member of the Armed Forces from indigence and help it get over the emergency. Accordingly, vide Ministry of Defence I.D. No.271/93/D(Lab) dated 2.11.93, Ministry of Defence had developed a 100-point weightage system containing various parameters/attributes to decide the most deserving cases amongst the large number of Defence ID No. 19(4)/824-99/1998-D(Lab) dated 9.3.2001. Consequent upon implementation of the 6th CPC Report, parameters of all these attributes were further revised in 2010 vide MoD note No. 19 (3)/2009/D(Lab) dated 22.1.2010 and 14.5.2010. Presently, the attributes on 100-points scale are - Quantum of Family Pension (20 Points); Terminal Benefits (10 points); Monthly income of family from other sources (05 points); Movable/immovable property held by the family (10 points); No. of dependents (15 points), No. of unmarried daughters (15 points); No. of minor children (15 points) and Left over service (10 points). As per the parctice, compassionate appointment is given to the highest score earner.

2. Now, consequent upon implementation of the 7th CPC pay structure, the finacial parameters are required to be revised again. Certain organisations/ formations under Ministry of Defence have been requesting for revision of relative merit points and procedure for selecting the most indigent applicant(s) for compassionate appointment after death/medically boarding-out of the Government servant/member of the Armed Forces on whose income the family was wholly dependent.

3. As per 7th CPC structure, the minimum pension stands revised from Rs.3,500 p.m. (as per 6th CPC) to Rs.9,000 p.m. which approximately comes out to be 2.57 times the old pension. The Govt. of India have also approved this factor of 2.57 for working out revised pay, based on which DCRG, Family Pension and Leave encashment are calculate. Accordingly, the monetary parameters/attributes such as Family Pension, Terminal Benefits, Monthly income of earning member(s) and income from property and lates market value of the Movable/Immovable property have been revised by the multiplying the fitment factor of 2.57 or so, for arriving at the present-day weightage points. However, other non-monetary parameters/attributes viz. No. of Dependents, No. of Unmarried Daughter, No. of Minor Children and Leftover Service have been kept unchanged.

4. Accordingly, with the approval of the competent authority, various parameters on the 100- points scale of weightage system stand revised as under with immediate effect:-

(a) Basic Family Pension / Monthly Amount received under National Pension System
(20 points)
7CPC-mod-orders


(d) Movable/immovable property of the family (Latest Market Value including Fixed Deposit/Bank balance etc. but excluding the lump sum amount received as mentioned in (b) above
(10 points)
7thCPC-mod-orders

5. the revised guidelines will take place with immediate effect. However, cases already considered by the Boards of Officers constituted for considering requests for compassionate appointment as per the previous guidelines need not be re-opened.
6. However, for considering belated requests for compassionate appointment where the death/disablement of Govt. servant/member of Armed Forces took place long ago, weightage points towards 'Terminal Benefits' may be awarded in the following manner:-
(a) For cases where death of the deceased Govt. servant occured prior to 9.3.2001, parameters of 'Terminal Benefits' given in MoD ID note dated 2.11.1993 will be applicable:
(b) For cases where death of the deceased Govt, servant occurred on or after 9.3.2001 till 21.1.2010, parameters of 'Terminal Benefits' given in Mod ID note dated 9.3.2001 will be applicable: and
(c) For cases where death of the deceased Govt. servant occurred on or after 22.1.2010 till 31.12.2015, parameters of 'Terminal Benefits' given in MoD ID note dated 22.1.2010 will be applicable.
7. All the concerned are advised to strictly follow these weightage points and guidelines keeping in view the instruction issued by the DoP&T/MoD, from time to time for assessing comparative merit of the applicants for compassionate appointment.
(S S S SARMA)
Director (Estt. & CP), Govt. of India
Source: www.pcafys.nic.in
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Scheme for Promotion of Adventure Sports & Similar Activities amongst Central Government Employees- Programmes to be organized by Youth Hostel Association of India


Scheme for Promotion of Adventure Sports & Similar Activities amongst Central Government Employees- Programmes to be organized by Youth Hostel Association of India.

No.125/1/2015-16-CCSCSB
Government of India
Ministry of Personnel, Public Grievances & Pensions
(Department of Personnel & Training)
Dated: 02.02.2018
CIRCULAR

Sub: Scheme for Promotion of Adventure Sports & Similar Activities amongst Central Government Employees- Programmes to be organized by Youth Hostel Association of India.

The undersigned is directed to refer to Department of Personnel & Training’s Office Memorandum of even number dated 04.12.2015 regarding Scheme for Promotion of Adventure Sports & Similar Activities amongst Central Government Employees(copy enclosed) and to inform that the Youth Hostel Association of India has offered various adventure programmes for Central Government Employees as per annexure.

3. Interested and eligible Central Government Employees may submit his/her application to Secratry, CCSCSB, Room no. 361-8 wing, Lok Nayak Bhawan,Khan Market, New Delhi or through e-mail at doptsports@gmail.com. The reimbursement as admissible will be made after successful completion of programme. The applicant may submit expenditure details (fee receipt & Tickets in original) along with Aadhar Number and Bank Details (Name of Bank, Account Number, LESC Code and Branch Code) for smooth reimbursement of claim.

4. If there is any query regarding the payment of fee, availability of slot in respect of the above mentioned programme, applicant may contact Shri Ankit Gupta, Marketing Officer, 011-45999026.

sd/-
(Kulbhushan Malhotra)
Secretary (CCSCSB)
Authority: www.dopt.gov.in
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National Council Staff Side Secretary writes to Finance Ministry regarding the exemption of Transport Allowance and Medical Reimbursement from Income Tax


National Council Staff Side Secretary writes to Finance Ministry regarding the exemption of Transport Allowance and Medical Reimbursement from Income Tax

Shiva Gopal Mishra
Secretary
Ph: 23382286
National Council (Staff Side)
Joint Consultation, Machinery
For Central Government Employees
13-C, Ferozshah Road, New Delhi - 110001
E.Mail : nc.jcm.np@gmail.com
No.NC/JCM/2018
Dated: February 2, 2018
Hon'ble Finance Minister,
Ministry of Finance,
(Government of India),
North Block,
New Delhi

Respected Sir,
Sub: General Budget 2018-19

We hope that, standard deduction, up to Rs.40,000 in the Budget (2018-19) announcement, was provided to give some relief to the salaried class, but at the same time, there is serious resentment in the salaried class in general and the Central Government Employees in particular because of non-enhancement of limit of the Income Tax.

We were hopeful that, in this budget, the Central Government would provide Income Tax exemption, if not Rupees Five Lakh, definitely Four Lakh, but nothing has been done, which has resulted in desperation in the Government Employees. Moreover, Education Cess has been increased from 3% to 4%, which will further put additional tax burden on the salaried class. In such a situation standard deduction given by the government will definitely not going to help to any salaried employees.
Not only the above, Transport Allowance and Medical Reimbursement, used to exempt earlier, have also been stopped in this budget, has given another blow to the salaried class.

Since there is all-round resentment in the salaried class, it would be in all appropriateness if the Income Tax Exemption is enhanced to minimum Rupees Four Lakh.

Sir, Government Employees are also very eagerly awaiting for improvement in the Minimum Wage and Fitment Formula as well as announcement of the Guaranteed Pension to the employees covered under the National Pension System(NPS). These also need to be given top priority to keep industrial peace among the Government Employees.

It is also requested that, Transport Allowance and Medical Reimbursement, almost exempted from the Income Tax, should also remain exempted from the Income Tax, to give some relief to the government employees in distress.

With Kind Regards
Sincerely yours
sd/-
(Shiva Gopal Mishra)
Secretary(Staff Side)
National Council (JCM)
Source: NCJCM
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GST Council recommends relief in GST on Circus, Dance and Theatrical Performances


Ministry of Finance

GST Council recommends relief in GST on Circus, Dance and Theatrical Performances

Threshold Exemption under GST for admission to such cultural and sports events in the country increased from Rs. 250 to Rs. 500 per person.

7 FEB 2018 1:48PM

In its Meeting held on 18th January, 2018, the GST Council has recommended that for the purpose of GST exemption, the threshold price limit of Admission Ticket for circus, dance,theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, and recognized sporting events may be increased from Rs. 250 per person to Rs.500 per person. The Council has further recommended that admission to planetarium may also been given the benefit of this threshold exemption up to Rs.500 per person.

The Notifications giving effect to the recommendations of the Council have been issued on 25th January, 2018. Accordingly, from 25th January 2018, the Admission Ticket to circus, dance, theatrical performances including drama or dance, award functions, pageants, concerts, musical performances, recognized sporting events and planetarium up to Rs.500 per person have been exempted from GST. This measure is expected to promote such cultural and sports events in the country.

PIB
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Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force

Recommendations made by the GST Council for the Housing Sector to promote Affordable Housing for the masses come into force;

Concessional Rate of GST of 12% extended to construction of houses constructed/ acquired under the Credit Linked Subsidy Scheme for EWS, LIG, MIG sections
Posted On: 07 FEB 2018 1:45PM by PIB Delhi

In its 25th Meeting held on 18th January, 2018, the GST Council had made several important recommendations for the Housing Sector which have come into force with effect from 25th January, 2018. The recommendations are expected to promote affordable housing for the masses in the country.

One of the important recommendations made is to extend the concessional rate of GST of 12% (effective rate of 8% after deducting one third of the amount charged for the house, flat etc. towards the cost of land or undivided share of land, as the case may be) in housing sector to construction of houses constructed/ acquired under the Credit Linked Subsidy Scheme (CLSS) for Economically Weaker Sections (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 AwasYojana (Urban).

Credit Linked Subsidy Scheme (CLSS) is one of the components of Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY) (Urban). Under this component, subsidy would be provided on home loans taken by eligible urban poor (EWS/LIG/ MIG-I/ MIG-II) for acquisition and construction of house. Credit linked subsidy would also be available for housing loans availed for new construction and for addition of rooms, kitchen, toilet etc, to existing dwellings as incremental housing. The carpet area of houses constructed under this component of the mission would be up to 30 square meters for EWSA, 60 Square Meters for LIG, 120 sqm for MIG I and 150 Sqm for MIG II. The benefit of Credit Linked Subsidy Scheme may be taken by the Economical Weaker sections or Low/Middle Income Groups for purchase of houses under any project. The maximum annual income for eligibility of beneficiaries under the scheme can be up to Rs.18 lakhs. It covers a very large section of population which aspires to own a home.

So far, houses acquired under CLSS attracted effective GST rate of 18% (effective GST rate of 12% after deducting value of land). The concessional rate of 12% was applicable only on houses constructed under the other three components of the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana (Urban), namely (i) ln-situ redevelopment of existing slums using land as a resource component; (ii) Affordable Housing in partnership and (iii) Beneficiary led individual house construction/enhancement. The exemption has now been recommended for houses acquired under the CLSS component also. Therefore, the buyers would be entitled to interest subsidy under the Scheme as well to a lower concessional rate of GST of 8% (effective rate after deducting value of land).
The GST Council has also recommended that the benefit of concessional rate of GST of 12% (effective GST rate of 8% after deducting value of land) applicable to houses supplied to existing slum dwellers under the in-situ redevelopment of existing slums using land as a resource component of PMAY may be extended to houses purchased by persons other than existing slum dwellers also. This would make the in-situ redevelopment of existing slums using land as a resource component of PMAY more attractive to builders as well as buyers.

The third recommendation of the Council is to include houses constructed for 'Economically Weaker Section (EWS)’ under the Affordable Housing in partnership (PMAY) under the concessional rate of GST of 8% (effective rate after deducting value of land). This will support construction of houses up to 30 sqm carpet area.

The Fourth Recommendation of the Council is to extend the concessional rate of 12% to services by way of construction of low cost houses up to a carpet area of 60 sqm in a housing project which has been given infrastructure status under notification No. 13/06/2009 dated 30th March, 2009. The said notification of Department of Economic Affairs provides infrastructure status to Affordable Housing.
Affordable Housing has been defined in the said notification as a housing project using at least 50% of the FAR/FSI for dwelling units with carpet area of not more than 60 sqm. The recommendation of the Council would extend the concessional rate of 8% GST (after deducting value of land) to construction of flats/ houses of less than 60 sqm in projects other than the projects covered by any scheme of the Central or State Government also.

In addition to the above, in order to provide a fillip to the housing and construction sector, GST Council has decided to give exemption to leasing of land by Government to Governmental Authority or Government Entity. [Government Entity is defined to mean an authority or board or any other body including a society, trust, corporation, (i) set-up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90% or more participation by way of equity or control, to carry out any function entrusted by the Central Government, State Government, UT or a local authority].

Also, any sale/lease/sub-lease of land as a part of the composite sale of flats has also been exempted from GST. Therefore, in effect, the Government does not levy GST on supply of land whether by way of sale or lease or sub-lease to the buyer of flats and in fact, gives a deduction on account of the value of land included in the value of flats and only the value of flat is subjected to GST.

It may be recalled that all inputs used in and capital goods deployed for construction of flats, houses, etc attract GST of 18% or 28%. As against this, most of the housing projects in the affordable segment in the country would now attract GST of 8% (after deducting value of land). As a result, the builder or developer will not be required to pay GST on the construction service of flats etc. in cash but would have enough ITC (input tax credits) in his books to pay the output GST, in which case, he should not recover any GST payable on the flats from the buyers. He can recover GST from the buyers of flats only if he recalibrates the cost of the flat after factoring in the full ITC available in the GST regime and reduces the ex-GST price of flats.

The builders/developers are expected to follow the principles laid down under Section 171 of the GST Act scrupulously. The above changes have come into force with effect from 25 January 2018.

PIB
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Cabinet approves release of an additional instalment of DA to Central Government employees and DR to Pensioners, due from 1.1.2019

Cabinet approves release of an additional instalment of DA to Central Government employees and DR to Pensioners, due from 1.1.2019   ...

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