9607
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Slide fasteners and parts thereof
******************
Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
87
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Fuel Cell Motor Vehicles
*************
Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8424
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Nozzles for drip irrigation equipment or nozzles for sprinklers
*************
Notes:
Originally Inserted vide notification
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7419 80 30
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Brass Kerosene Pressure Stove
*************
Notes:
As amended vide Notification No. 18/2021-Integrated Tax (Rate) da
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
4409
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bamboo flooring
*************
Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2809
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Fertilizer grade phosphoric acid
*************
Notes:
Inserted by notification no. 19/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
Schedules
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2207
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
528[Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)]
*************
Notes:
As amended vide Notification No. 12/2022-Integrated Tax (Rate) dated 30-12-2022 w.e.f. 1.1.2023, before it was read as,
Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)
*************
Notes:
Inserted by notification no. 19/2018 –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Concessional GST/IGST Rates of 5% or 12% Introduced on Handicraft Items to Boost Sector Growth.
Notifications
GST
Concessional rates of GST / IGST on specified handicraft items (5% or 12%) –
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Refunds for Inverted Tax Rate: Fabric Removed from Negative List from August 1, 2018, Per Notification 05/2017-Integrated Tax (Rate).
Notifications
GST
Refund of GST due to inverted rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Exemption Expanded: More Goods Qualify for Tax Relief per Notification 02/2017-Integrated Tax (Rate) Amendments.
Notifications
GST
Absolute exemption from GST on supply of goods – scope e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Rate Changes Announced: Amendments to Notification 01/2017-Integrated Tax (Rate) Impact Goods Supply Schedules.
Notifications
GST
Rates of GST on Supply of Goods as per the schedules – Am
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amendments to Notification No. 8/2017: Clarifying “Business” in Works Contract Services for Government Under GST Rules.
Notifications
GST
Supply of works contract services in relation to cons
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amendments to Notification No. 11/2017 clarify municipal activities under Article 243W are not goods or services.
Notifications
GST
Activity which shall neither be treated as supply of good n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
DSA services to banks and NBFCs now taxed under reverse charge per amendment to Notification No. 10/2017-Integrated Tax (Rate).
Notifications
GST
Supply of services by DSA to banks/NBFCs shal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Amendments to Notification No. 9/2017-Integrated Tax (Rate) clarify GST exemptions for specific services, ensuring compliance and clarity.
Notifications
GST
Exemption to various supply of ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Rate Changes for Accommodation, Multimodal Transport, and E-Books under Notification No. 8/2017-Integrated Tax (Rate.
Notifications
GST
Rates of GST on services – amendments to the notifi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Cancellation
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 8 Replies
GST
An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1.
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
1. Yes, b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, I agree to the extent "after submission" but not "after cancellation". After submission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpose but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view.
Reply By Alkesh Jani:
The Reply:
Sir, My views is th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST – Composition
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 31-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
A Composition dealer sells goods at MRP which is inclusive of taxes. Does it mean he is collecting GST which is prohibited under GST Act.
Reply By KASTURI SETHI:
The Reply:
Yes. As per definition of MRP, all kinds of taxes are subsumed in this price.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Yes. it is inclusive of GST also. As per the requirements of GST inclusive tax concept should not be adopted. All taxes are explicitly to be noted.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, The goods received by a composition dealer of certain value (Deal
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST Rate Applicable
Query (Issue) Started By: – Ethirajan Parthasarathy Dated:- 27-7-2018 Last Reply Date:- 29-7-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Is leasing out License to trade in Liquor is to be classified as IPR services. If yes is GST rate 12?.
Reply By Alkesh Jani:
The Reply:
Sir,
In this regards, there are two scenario in this matter
* Leasing of License may be considered as goods, as per definition of goods given at Section 2(55) of CGST Act, 2017, an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Nomination of Smt. Shainamol, IAS, Additional Commissioner as member, State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
S. R. O. No. 512/2018 Dated:- 27-7-2018 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 109/2018/TAXES
Dated, Thiruvanunthapuram, 27th July, 2018
11th Karkadakam, 1193
S. R. O. No. 512/2018 – In exercise of the powers conferred under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules, 2017, the Government of Kerala hereby nominate Smt. A. Shainamol, IAS. Additional Commissioner, State Goods and Services Tax Department, Thiruvananthapuram as Member
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
UGOPAL, P.,
Secretary to Government
Explanatory Note
(This does not from part of the notification. but is intended to indicate its general purport.)
As per notification issued under G. O. (P) No. 15/2017/TAXES dated 25th September, 2017 and published as S.R.O. No. 581/2017 in the Kerala Gazette Extraordinary No. 2072 dated 25th September, 2017, the Government of Kerala have constituted the State Level- Screening Committee as provided under sub-rule (2) of rule 123 of the Kerala Goods and Services Tax Rules. 2017, by which of Sri D. Balamurali, IAS, Joint Commissioner-I, State Goods and Services Tax Department. Thiruvananthapuram was nominated as Member. On account of the transfer of Sri D. Balamurali, IAS, Joint Commissioner-I. State
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
In Re : M/s Opta Cabs Private Limited
GST
2018 (8) TMI 933 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (15) G. S. T. L. 715 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 27-7-2018
Advance Ruling No. KAR ADRG 14/ 2018
GST
Sri. Harish Dharnia, Joint Commissioner of Central Tax, Member (Central Tax) And Dr. Ravi Prasad M.P. Joint Commissioner of Commercial Taxes Member (State Tax)
ORDER
1. M/s Opta Cabs Private Limited, (called as the „Applicant‟ hereinafter), Chitkala, No.216, 6th Main, Nrupathunganagar, J.P.Nagar 7th Phase, Bengaluru – 560076, having GSTIN number 29AACCO5970E1Z9, has filed an application for Advance Ruling under Section 97 of CGST Act,2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act.
2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
whose turnover may not be more than Rs. 12 Lakhs per annum and the applicant is of the opinion that he may not be required GST to be levied on the trip amount.
c. The applicant seeks clarity on GST collection for him to implement their invoicing process of each trip. He also undertakes that he would collect and pay to the Government any taxes on the amounts that would be collected by him. He feels that the taxes applicable would be payable by the drivers and users and not to be collected and paid by him as the amount is not routed through him. He also feels that as the threshold of turnover is Rs. 20 Lakhs per annum, each of the taxi driver would take care of the taxation of services at their end. He also states that in case the aggregate turnover of any of the cab owner/ driver crosses the threshold, he would obtain the declaration and GST Certification to enable the collection of GST amount in their software.
d. The applicant also declares that they are registered taxable person
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vice from his software application and the amount so billed shall be payable by the consumer to the taxi operator on which he proposes to have no control over the payment. The consumer would book the taxi on his application and the taxi operator would be intimated about the potential customer and on usage, he would be billed by the applicant on behalf of the taxi operator.
4.2 The business model of the applicant is verified and found that he is liable to pay taxes on the services provided to the taxi operators and the applicant company has no dispute in admitting his liability on the monthly usage charges charged on the taxi operators for using the application and is also not a matter before this Authority.
4.3 The services is provided by the taxi operator and the amount is collected from the customer by him and the applicant company has no role to play other than issue of invoice on behalf of the taxi operator to the customer. The customer would log in to the application of the appl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hat the electronic commerce operator shall be liable to pay tax on the services provided by a motor cab or maxi cab or motor cycle or radio-taxi, by way of transportation of passengers, if such services are supplied through it and it shall be deemed that the electronic commerce operator is deemed to be supplier in such cases.
There is no doubt that the services of transportation of passengers is supplied to the consumers through the applicant and by virtue of this provision, it shall be deemed that the applicant would be deemed to be the supplier liable to pay tax in relation to the supply of such service by the taxi operator.
5. In view of the foregoing, we rule as follows
RULING
The applicant is liable to tax on the amounts billed by him on behalf of the taxi operators for the service provided in the nature of transportation of passengers through it, in accordance with the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act 2017 read with Notifica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
In Re : M/s Rajarathnam's Jewels
GST
2018 (8) TMI 932 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (15) G. S. T. L. 623 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 27-7-2018
Advance Ruling No. KAR ADRG 16/2018
GST
Sri. Harish Dharnia, Joint Commissioner of Central Tax And Dr. Ravi Prasad M.P., Joint Commissioner of Commercial Taxes
For The Represented : Sri Gopal Mundra, Chartered Accountant
ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017
1. M/s Rajarathnam's Jewels, (called as the 'Applicant' hereinafter), having its registered office at B-12, Devatha Plaza, Residency Road, Bengaluru 560025, having GSTIN number 29AABFR5632E1ZA, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to GST?
c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST?
d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST?
e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST?
3. The applicant furnishes some facts relevant to the stated activity:
a. The applicant states that he is desirous of entering into a derivative contract in diamonds through ICEX which is a recognized Commodity Derivative Exchange regulated by SEBI to provide a nation-wide online trading platform in commodity derivatives and ICEX has obtained a registration with SEBI.
b. Securities Contracts (Regulation) Act, 1956 (SCRA) has been enacted by the Parliament for the purpose of regulation of the business of transaction in securities. The definition of the securities under SCRA al
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to follow the process prescribed by ICEX:
i. Such person would need to register with the Exchange as a member by depositing a one-time membership fee and a nominal amount as annual subscription fee every year.
ii. Further, any person who is not registered as a member with ICEX can also enter into diamond derivative contracts on the online platform through a member who is registered with the Exchange;
iii. ICEX would take and/or recover an initial margin amount as deposit, sufficient to cover its potential exposure, from any member desirous of entering into a derivative contract (taking buy or sale position) using the online platform;
iv. The diamond derivative contracts are subject to market risk which depends upon the price volatility as influenced by the quantum of trade and the price discovery through market forces;
v. In case of excessive market volatility or circumstances where risk element is higher, an additional and/or special margin may also be recovered by ICEX from
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
There will be no physical delivery of diamond of 24 cents by the member A and similarly there will be no physical delivery of diamond of 16 and 8 cents to member B and C respectively;
x. If the seller defaults in delivering the agreed number of e-units on the appointed day, a penalty of 3% of the Delivery Order ('DOR') will be imposed on such defaulting seller. Out of such penalty, 1% will be credited to the buyer, 1.75% to Settlement Guarantee Fund (SGF) and balance 0.25% will be retained by the Exchange as administrative expenses;
xi. Further, every seller on the Exchange platform pays Commodity Transaction Tax (CTT) as payable under Income Tax Act, 1961; xii. ICEX would also recover transaction fees, as applicable, for every transaction undertaken using the online platform;
xiii. A person having e-Unit in its e-Account can hold the same and retain the same as per its discretion in his e-Account without any restriction;
xiv. Even a person who does not possess any physical dia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
will be inscribed on the stone;
iv. The grading report and diamond stone will be deposited with the Exchange accredited vault and an electronic vault receipt (EVR) for the same will be given to such person;
v. Such person would have to surrender electronic vault receipt to obtain e-Units;
vi. e-Units equivalent to the stone's caratage/ weight in cents will be credited in diamond owner's e-Account. For example if the stone is of 104 cents, such person will get a credit of 104 e-Units.
vii. Once the diamonds are converted into e-Units, these diamonds become part of the pool of diamonds maintained by the Exchange and the holder of e-Units would lose its right to obtain the same diamond stone which was deposited;
viii. Further, until EVR is converted into e-Units, the holder of EVR would have the right to surrender EVR and get the same diamond back. In other words, EVR is just an acknowledgement towards the safe deposit of diamonds in safe vaults and the rental charges as applic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and its weight on the Exchange's official website on periodical basis;
iv. Delivery of physical diamond will be made available from ICEX's designated security vault at Surat, tull new centres to offer physical delivery are set up;
v. Such person shall submit a letter, indicating its intention to obtain physical diamonds and containing requisite details, with the Exchange;
vi. On receipt of such letter, the Exchange will send Delivery Order (DO) to the Vault authorities directly. Based on the DO received, the Vault will hand over the requested stone(s) to such interested person or its representative;
vii. If on the date of conversion of e-Units into diamonds, such person has accumulated 103 e-Units in his e-Account, however, exchange inventory is carrying only two stones having 101 cents and 105 cents, the following options would be available with the unit holder:
1. The person can take delivery of a stone having 101 cents and keep the remaining 2 units in his e-Account; or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5. Thus, as per the applicant, it is clear that taxable event under GST is 'supply of goods or services or both'. The term 'supply' has been defined under section 7 of the CGST Act as under: Scope of Supply
(1) For the purposes of this Act, the expression “supply” includes –
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
(b) Import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
(d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.”
6. The applicant states that from a perusal of the aforesaid extracted portion of Section 7, a position can be taken that the following conditions should be cumulatively fulfill
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
conversion by cash or by any other mode, from one form, currency or denomination to another form, currency or denomination for which a separate consideration is charged”
The term “goods” is defined to mean every kind of movable property, therefore, diamonds would constitute goods. The term “service” has been defined to mean everything other than goods. A conjoint reading of the definition of the term “goods” and “services” under CGST Act suggests that “securities” are specifically excluded from the definition of the term “goods” as well as “services”. Further, section 2(101) of the CGST act adopts the definition of the term “securities” from SCRA.
8. The term “securities” has been defined under section 2(h) of the SCRA as under:
“securities” include
(i) Shares, srips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate;
(ia) derivative;
(ib) units or any other instrument issued
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
such investor in such debt or receivable, including mortgage debt, as the case may be;
(ii) Government securities;
(iia) such other instruments as may be declared by the Central Government to be securities; and
Rights or interests in securities;”
The term “derivative” is defined under section 2(ac) of the SCRA as under:
“derivative” includes
(A) A security derived from a debt instrument, share, loan, whether secured or unsecured, risk instrument or contract for differences or any other form of security;
(B) A contract which derives its value from the prices, or index of prices, of underlying securities;
(C) Commodity derivatives; and
(D) Such other instruments as may be declared by the Central Government to be derivatives;”
The term “commodity derivative” has been defined under Section 2(bc) of the SCRA as under:
“commodity derivative” means a contract –
(i) for the delivery of such goods, as may be notified by the Central Government in the Official Gazette, an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rmed either wholly or in part:
(I) by realization of any sum of money being the difference between the contract rate and the settlement rate or clearing rate or the rate of any offsetting contract; or
(II) by any other means whatsoever, and as a result of which the actual tendering of the goods covered by the contract or payment of the full price therefore is dispensed with, then such contract shall not be deemed to be a ready delivery contract;”
9. The applicant also has submitted that the term “consideration” has been defined under Section 2(31) of the CGST Act and the term “business” has been defined under Section 2(17) of the CGST Act. He opines that the term “business” is widely worded and therefore, the activities proposed to be undertaken on ICEX by the applicant would constitute business.
10. The applicant submits that in light of the above legal provisions, the implications under the GST on the specified transactions are as under:
a. Levy of GST on mere deposit of diam
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ngement, the person surrenders EVR (constructive ownership in diamonds) and receives e-Units (securities). Section 7 of the CGST Act inter alia suggests that GST would be leviable on supply of goods or services or both made or agreed to be made for a consideration.
ii. The term “consideration” is very wide to include all forms of consideration whether monetary or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person. The only exception to this is subsidy given by the Government. Thus e-Units credited against supply of diamonds at the time of conversion can be said to constitute “consideration” under Section 2(31) of the CGST Act towards the supply of diamond.
iii. Keeping in view the definition of the term “consideration”, it can be said that the following conditions are fully satisfied at the time of conversion of diamonds into e-Units:
1. The transaction involves supply of diamonds at
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
erson to another. The question that requires examination is whether transfer of e-Unit by the transferor would be regarded as transaction in securities at its end and thereby out of scope of GST.
vii. The applicant submits that the transaction in securities does not amount to supply of goods or services or both and therby out of GST net. In the instant case, he submits, that e-Unit constitutes securities on the following basis:
1. Section 2(101) of CGST Act adopts the definition of the term “securities” from SCRA;
2. The definition of the term “securities” as defined under Section 2(h) of the SCRA include “derivatives” within its ambit;
3. The term “derivative” is defined under section 2(ac) of the SCRA to include commodity derivatives;
4. The term “commodity derivative” has been defined under Section 2(bc) of the SCRA to mean a contract for the delivery of such goods, as may be notified by the Central Government in the Official Gazette, and which is not a ready delivery cont
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vative contract in e-Units and settlement thereof
i. The applicant submits Derivative contracts in e-Units are typically futures contracts in e-Units and also attract commodity transaction tax payable under the Income Tax Act, 1961. As e-Units are in the nature of securities, a derivative contract in e-Units on the Exchange Platform would also be treated as transaction in securities.
ii. In the instant case, the genesis of the whole transactional scheme is the approval issued by SEBI in terms of this approval issued under Section 9 read with Section 18A of the SCRA. Further, being in nature of the commodity derivative, the transaction attracts Commodity Transaction Tax (CTT) as payable under Income Tax Act, 1961.
iii. Thus, the applicant submits, being a transaction in securities, the arrangement of derivative contracts in e-Units does not involve supply of goods or services or both and it can be said that such arrangements does not constitute “supply” under section 7 of the CGST
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
amonds would involve the “supply” of diamonds in exchange to such person against the consideration in the form of e-Units and would be subject to GST at the applicable rate.
11. The applicant submits that in view of the above, a ruling is sought whether the applicant has rightly concluded the following legal positions:
a. Mere deposit of diamond with safe vaults in return for EVR would not be treated as supply for the purpose of levy of GST
b. Conversion of EVR into e-Units would be treated as supply of diamond liable to GST at the end of person surrendering the EVR
c. E-Units would be treated as securities and thereby transactions in e-Units would remain out of the scope of the levy under GST
d. The Contracts of diamond derivative and settlement thereof would be treated as transaction in securities and thereby would remain out of the scope of the levy under GST
e. Conversion of e-Units into diamonds would be treated as supply of diamonds liable to GST at the end of Exchange
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ropose to convert the EVRs, which represent the diamonds in the possession of the bailee, to e-Units. The EVRs being documents to the title of goods represent the diamonds in possession of the bailee and any transfer of EVRs amounts to transfer of the title to the goods, i.e. diamonds. Hence there is a supply of diamonds. The consideration need not be in the form of cash, but in the form of securities. The submission of the applicant that he effectively loses the title to the same goods being diamonds once he surrenders the EVRs pertaining to those diamonds deposited points to the fact there is transfer of title of diamonds to the person who is receiving it and converting the same to e-Units. Hence this transaction amounts to supply of diamonds as per Section 7 of the Central Goods and Services Act and is liable to tax as per Notification No. 1/2017 -Central Tax (Rate) dated 27.06.2017.
iii. The transactions of e-Units are in the form of derivatives as they are done on an online – M/
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of section 2 of the Securities Contracts (Regulation) Act, 1956. As per Section 2(h) of the Securities Contracts (Regulation) Act, 1956, (SCRA) the term securities include “derivatives” and as per Section 2(ac) of the SCRA, the term derivatives includes commodity derivatives.
v. Section 2(bc) of the SCRA defines the commodity derivatives meaning a contract for delivery of goods, as may be notified by the Central Government in the Official Gazette, and which is not a ready delivery contract; or a contract for differences, which derives its value from prices or indices of prices of such underlying goods or activities, services, rights, interests and events, as may be notified by the Central Government, in consultation with the Board, but does not include securities as referred to in sub-clauses (A) or (B) of clause (ac). Notification No, S.O.3068(E) F No. 17/2/2016-CD dated 27.09.2016 notified diamonds (entry no. 57) as goods specified for the purposes of clause (bc) of section 2 of th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ices Tax Act, 2017 covers the supply of goods in the form of exchange under the scope of supply and the consideration received by the applicant is in the form of e-Units. The term consideration as per section 2(31) of the CGST Act is wide enough to consider any payment made or to be made and it is immaterial whether such payment is made in the form of money or otherwise. Hence this exchange of diamonds to e-Units constitute a supply under section 7(1) of the CGST Act and the applicant is liable to tax on the value of such transaction.
vii. Similarly, when the e-Units are surrendered to obtain the diamonds, there is a supply of diamonds by the Exchange to the applicant for a consideration in the form of e-Units surrendered and this constitute a supply under the provisions of section 7(1) of the CGST Act.
13. In view of the foregoing, we rule as follows
RULING
1. The mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) does not constitute of supp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
In Re : M/s Columbia Asia Hospitals Private Limited
GST
2018 (8) TMI 876 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (15) G. S. T. L. 722 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 27-7-2018
Advance Ruling No. KAR ADRG 15 / 2018
GST
Sri. Harish Dharnia, Joint Commissioner of Central Tax, Member (Central Tax) And Dr. Ravi Prasad M.P. Joint Commissioner of Commercial Taxes Member (State Tax)
ORDER
M/s Columbia Asia Hospitals Private Limited, (called as the „Applicant‟ hereinafter), having its registered office at The Icon, 2nd Floor, No.8, 80 feet Road, HAL III Stage, Indiranagar, Bengaluru 560075 has filed an application for Advance Ruling under Section 97 of CGST Act, 2017, KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act.
2. The Applicant is a private limited company engaged in providing health ca
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ant states that he is a private limited company and is an international heathcare group operating a chain of modern hospitals across Asia. The Company is currently operating across six different states having eleven hospitals out of which six units are in the state of Karnataka. The Hospitals owned by the applicant are engaged in providing secondary and tertiary Healthcare services which in turn categorises as In-patient (IP) and Out-patient (OP) services.
b. The applicant has its India Management Office (“IMO”) i.e Corporate Office in Karnataka and some of the activities for all the units with respect to accounting, administration and maintenance of IT system are carried out by the employees from IMO which forms part of the registered person in Karnataka. Further, GST paid on certain expenses such as rent paid on immovable property and other equipments, travel expenses, consultancy services, communication expenses etc., which are incurred towards services used by the IMO are availed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
is determined as follows:
Rental Services received at IMO * Turnover of Pune/Total turnover of all Units
= 100000 * 1000000 = Rs. 10,000-00 / 10000000
Therefore, Company in Bangalore would raise an invoice for Rs. 10,000-00 on the Company in Pune and discharge the applicable GST on this amount.
d. However, the applicant states, with respect to employee cost there are no invoices raised by the management office treating the same as activities carried out by employees in the course of or in relation to his employment which does not amount to supply of services.
e. With these facts, the applicant has sought an advance ruling on the matters already enumerated above.
4. The applicant states that as per Section 7(1)(c) of the Central Goods and Services Tax Act, 2017, the term “Supply” includes “the activities specified in Schedule I, made or agreed to be made with or without a consideration”. Further, as per Section 7(2) of the CGST Act, “activities or transactions specified in S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
II which states that “services by an employee to the employer in course of or in relation to his employment shall be neither treated as a supply of goods not a supply of services.”
6. The word employee cannot be restricted to employment with the registered person as per Section 2(94) of the CGST Act merely on account of the location from where he renders his employment services. The employment relationship exists between the employee and employer, i.e. legal entity as a whole and not confined to the location of registered person from where the said employee renders services. When an employee renders any services to other registered persons, i.e. distinct persons of the same legal entity, the nature of activities still assumes the character of services by an employee to the employer in the course of or in relation to his employment as he is an employee for the legal entity as a whole and not for any one registered person. Hence, the services rendered by employees towards accounting and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e I to CGST Act and accordingly liable to tax is the question asked.
8. FINDINGS & DISCUSSION:
The contention of the applicant is examined.
8.1 Regarding the applicability of entry No.2 of Schedule I to the activities of accounts and management done by the IMO for the individual units located both within the State and also outside the state, the following is observed:
The entry 2 of Schedule I, which deals with the activities that are to be treated as supplies even if made without consideration, reads as under:
“2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business”
8.2 Further, the explanation given in Section 15 of CGST Act 2017, defines the “related persons” as under:
“For the purposes of this Act,
(a) persons shall be deemed to be “related persons” if
i. such persons are officers or directors of one another‟s businesses;
ii. such persons are l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f supply clearly states as under: “(1) For the purposes of this Act, the expression “supply” includes
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. . .
(b) . . .
(c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
(d) . . .”
Hence any activities made between related persons made or agreed to be made without a consideration shall be covered under supply of goods or services. The valuation of such services is to be done as per the provisions of section 15 of the Central Goods and Services Tax Act, 2017 and if any consideration is charged by issue of invoice by the IMO to the respective units would amount to transfer and hence supply as it is in the course of business under clause (a) of sub-section (1) of section 7. Further, these activities made
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
since the corporate office and the units are distinct persons under the Act, there is no such relationship between the employees of one distinct entity with another distinct entity, at least as per the Goods and Service Tax Acts, even if they are belonging to the same legal entity. Further, the activities made between the related persons are treated as supplies and the valuation includes all costs, the employee cost also needs to be taken into consideration at the time of valuation of goods or services provided by one distinct entity to the other distinct entities.
9. In view of the foregoing, we rule as follows
RULING
The activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
INSTRUCTION REGARDING GST REFUND CORRECTION LETTER
Circular No. 1819022/457 Dated:- 27-7-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
à ¤ªà ¤¤à ¥Âà ¤° – à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾- à ¤Åâà ¥ââ¬Ã ¥¦à ¤Âà ¤¸à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦ / 2018-19/
457 / 1819022 / à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°
à ¤¸à ¤®à ¤¸à ¥Âà ¤¤ à ¤Åâà ¥â⬹à ¤¨à ¤² à ¤Âà ¤¡à ¥ââ¬Ã ¤¶à ¤¨à ¤² à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤°, à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°, à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ à ¥¤
à ¤¸à ¤®à ¤¸à ¥Âà ¤¤ à ¤Åâà ¥Âà ¤µà ¤¾à ¤â⬡à ¤ââ¬Å¡Ã ¤Ÿ à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° (à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤ªà ¤¾à ¤²à ¤â⬢ ), à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°, à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ |
à ¤¸à ¤®à ¤¸à ¥Âà ¤¤ à ¤â⬠à ¤
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Â¥â⬡ à ¤¤à ¤â⬢ à ¤®à ¥Ëâ à ¤¨à ¥Âà ¤â⬦à ¤²
à ¤°à ¤¿à ¤«à ¤£à ¥Âà ¤¡ à ¤â⬢à ¥â⬠à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Âà ¤°à ¤¿à ¤¯à ¤¾ à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤¶à ¤¾à ¤¸à ¤¨à ¤¾à ¤¦à ¥â⬡à ¤¶ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ – à ¤â⬢à ¥¦à ¤¨à ¤¿à ¥¦ – 4 – 219 / 11 – 2018/
300 (5)/18 à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 23.02.2018 à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤â⬢à ¥Âà ¤°à ¤® à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤¶à ¥Âà ¤¦à ¥Âà ¤§à ¤¿ – à ¤ªà ¤¤à ¥Âà ¤° à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¥¤
à ¤â⬡à ¤¸ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤¾à ¤²à ¤¯ à ¤â⬢à ¥â⬡ à ¤ªà ¤°à ¤¿à ¤ªà ¤¤à ¥Âà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾- à ¤Åâà ¥ââ¬0à ¤Âà ¤¸0à ¤Ÿà ¥ââ¬0 / 2017-18 / 1449 / à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤° Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤¤à ¥Âà ¤° à ¤¦à ¤¾à ¤ââ¬âà ¤¿à ¤² à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤â⬢à ¥â⬠à ¤ªà ¥Âà ¤°à ¤â⬢à ¥Âà ¤°à ¤¿à ¤¯à ¤¾ à ¤Âà ¤µà ¤ââ¬Å¡
à ¤â⬰à ¤¸à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤¸à ¥Âà ¤¤à ¤¾à ¤°à ¤£ à ¤â⬢à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¦à ¤¿à ¤¶à ¤¾-à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡ à ¤¥à ¥â⬡ à ¤¤à ¤¥à ¤¾ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¤ªà ¤¤à ¥Âà ¤° à ¤â⬢à ¥â⬡ à ¤¸à ¤¾à ¤¥ à ¤¶à ¤¾à ¤¸à ¤¨à ¤¾à ¤¦à ¥â⬡à ¤¶ à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾-
à ¤â⬢à ¥¦à ¤¨à ¤¿à ¥¦-4-219/11-2018 / 300 (5) / 18 à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 23.02.2018 à ¤â⬢à ¥â⬠à ¤ªà ¥Âà ¤°à ¤¤à ¤¿ à ¤¸à ¤ââ¬Å¡Ã ¤²à ¤ââ¬âà ¥Âà ¤¨ à ¤â⬢à ¤° à ¤¤à ¤¦à ¤¨à ¥Âà ¤¸à ¤¾à ¤° à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤µà ¤¾à ¤¹à ¥â⬠à ¤â⬢à ¤¿à ¤¯à Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Â¥â⬠à ¤â⬢à ¥â⬹ à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 30.06.2018 à ¤¤à ¤â⬢ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤²à ¤¾à ¤ââ¬âà ¥ââ¬Å¡ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¥à ¤¾, à ¤Åâà ¤¿à ¤¸à ¥â⬡ à ¤â⬦à ¤¬ à ¤¸à ¤®à ¥Âà ¤¯à ¤â⬢
à ¤µà ¤¿à ¤šà ¤¾à ¤°à ¥â⬹à ¤ªà ¤°à ¤¾à ¤¨à ¥Âà ¤¤ à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 31.12.2018 à ¤¤à ¤â⬢ à ¤¬à ¤¢à ¤¼à ¤¾à ¤¯à ¥â⬡ à ¤Åâà ¤¾à ¤¨à ¥â⬡ à ¤â⬢à ¤¾ à ¤¨à ¤¿à ¤°à ¥Âà ¤£à ¤¯ à ¤²à ¤¿à ¤¯à ¤¾ à ¤ââ¬âà ¤¯à ¤¾ à ¤¹à ¥Ëâ , à ¤Åâà ¤¿à ¤¸à ¥â⬡ à ¤â⬡à ¤¸ à ¤ªà ¤¤à ¥Âà ¤° à ¤â⬢à ¥â⬡ à ¤¸à ¤¾à ¤¥ à ¤¸à ¤ââ¬Å¡Ã ¤²à ¤ââ¬âà ¥Âà ¤¨ à ¤â⬢à ¤°
à ¤â⬡à ¤¸ à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶ à ¤â⬢à ¥â⬡ à ¤¸à ¤¾à ¤¥ à ¤ªà ¥Âà ¤°à ¥â⬡à ¤·à ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾ à ¤°à ¤¹à ¤¾ à ¤¹à ¥Ëâ à ¤â⬢à ¤¿ à ¤â⬦à ¤ªà ¤¨à ¥â⬡ à ¤ÅâÃ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤°à ¤¾à ¤¤à ¥â⬡ à ¤¹à ¥Âà ¤¯à ¥â⬡ à ¤â⬢à ¤¡à ¤¼à ¤¾à ¤Ëâ à ¤¸à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤ªà ¤¾à ¤²à ¤¨ à ¤â⬢à ¤°à ¤¾à ¤¨à ¤¾ à ¤¸à ¥Âà ¤¨à ¤¿à ¤¶à ¥Âà ¤šà ¤¿à ¤¤
à ¤â⬢à ¤°à ¥â⬡à ¤ââ¬Å¡ à ¥¤
à ¤¸à ¤ââ¬Å¡Ã ¤²à ¤ââ¬âà ¥Âà ¤¨à ¤â⬢à ¤Æâ-à ¤â⬰à ¤ªà ¤°à ¥â⬹à ¤â⬢à ¥Âà ¤¤à ¤¾à ¤¨à ¥Âà ¤¸à ¤¾à ¤° – (à ¤¶à ¥Âà ¤¦à ¥Âà ¤§à ¤¿-à ¤ªà ¤¤à ¥Âà ¤° ) à ¥¤
à ¤ªà ¥Æâà ¥¦ à ¤ªà ¥¦à ¤¸à ¤ââ¬Å¡Ã ¥¦
/ à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¥¤
ly
Creste
(à ¤µà ¤¿à ¤µà ¥â⬡à ¤â⬢ à ¤â⬢à ¥Âà ¤®à ¤¾à ¤° )
à ¤Âà ¤¡à ¥ââ¬Ã ¤¶à ¤¨à ¤² à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° ( à ¤Åâà ¥ââ¬Ã ¥¦à ¤Âà ¤¸à ¥¦à ¤Ÿà ¥ââ¬Ã ¥¦)
à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°, à ¤®à ¥Âà ¤ââ¬âà ¥Âà ¤¯à ¤¾à ¤²à ¤¯, à ¤²à ¤ââ¬âà ¤¨à ¤Šà ¥¤
à ¤ªà ¥Âà ¤°à ¤¤à ¤¿Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
INSTRUCTION REGARDING GST REFUND
Circular No. 1819021/459 Dated:- 27-7-2018 Uttar Pradesh SGST
GST – States
=============
Document 1
à ¤ªà ¤¤à ¥Âà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾- à ¤Åâà ¥ââ¬0à ¤Âà ¤¸0à ¤Ÿà ¥ââ¬0 / 2018-19 /
459
/1819021
/ à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°
à ¤¸à ¤®à ¤¸à ¥Âà ¤¤ à ¤Åâà ¥â⬹à ¤¨à ¤² à ¤Âà ¤¡à ¥ââ¬Ã ¤¶à ¤¨à ¤² à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤ââ¬âà ¥Âà ¤°à ¥â⬡à ¤¡-1,
à ¤¸à ¤®à ¤¸à ¥Âà ¤¤ à ¤Åâà ¥Âà ¤µà ¤¾à ¤â⬡à ¤ââ¬Å¡Ã ¤Ÿ à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° (à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤ªà ¤¾à ¤²à ¤â⬢),
à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°, à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶ |
à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤¾à ¤²à ¤¯, à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°, à ¤â⬰à ¥¦à ¤ªà Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤â⬢à ¤¾à ¤¨à ¥Âà ¤«à ¥Âà ¤°à ¥â⬡à ¤ââ¬Å¡Ã ¤¸à ¤¿à ¤ââ¬Å¡Ã ¤ââ¬â à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¸à ¥Âà ¤¸à ¥Âà ¤ªà ¤·à ¥Âà ¤Ÿ à ¤¦à ¤¿à ¤¶à ¤¾-à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤ââ¬âà ¤¯à ¥â⬡ à ¤¥à ¥â⬡ à ¤¤à ¤¥à ¤¾ à ¤â⬡à ¤¸à ¤¸à ¥â⬡ à ¤ªà ¥ââ¬Å¡Ã ¤°à ¥Âà ¤µ à ¤Âà ¥â⬠à ¤â⬡à ¤¸ à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤¾à ¤²à ¤¯ à ¤â⬢à ¥â⬡
à ¤ªà ¤¤à ¥Âà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ 330 à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 22.06.2018 à ¤Âà ¤µà ¤ââ¬Å¡ à ¤ªà ¥Âà ¤¨à ¤Æâ à ¤ªà ¤¤à ¥Âà ¤° à ¤¸à ¤ââ¬Å¡Ã ¤ââ¬âà ¥Âà ¤¯à ¤¾ – 399 à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 16.07.2018 à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤Âà ¥ââ¬
à ¤¸à ¥Âà ¤ªà ¤·à ¥Âà ¤Ÿ à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶ à ¤Åâà ¤¾à ¤°à ¥â⬠à ¤â⬢à ¤¿à ¤¯à ¥â⬡ à ¤Åâà ¤¾ à ¤šà ¥Âà ¤â⬢à ¥â⬡ à ¤¹à ¥
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¾à ¤°à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§à ¤¿à ¤¤ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¸à ¥Âà ¤µà ¤¯à ¤ââ¬Å¡ à ¤µà ¤¾à ¤°à ¥Âà ¤¤à ¤¾ à ¤â⬢à ¤° à ¤¹à ¤¾à ¤°à ¥Âà ¤¡à ¤â⬢à ¥â⬰à ¤ªà ¥â⬠à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤â⬢à ¥ââ¬
à ¤Åâà ¤¾à ¤Âà ¤ââ¬âà ¥â⬠à ¤¤à ¤¥à ¤¾ à ¤¯à ¤¦à ¤¿ à ¤µà ¥Âà ¤¯à ¤¾à ¤ªà ¤¾à ¤°à ¥â⬠à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¹à ¤¾à ¤°à ¥Âà ¤¡à ¤â⬢à ¥â⬰à ¤ªà ¥â⬠à ¤¦à ¤¾à ¤ââ¬âà ¤¿à ¤² à ¤â⬢à ¤°à ¤¨à ¥â⬡ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤â⬢à ¥â⬹à ¤Ëâ à ¤â⬢à ¤ à ¤¿à ¤¨à ¤¾à ¤Ëâ à ¤¬à ¤¤à ¤¾à ¤¯à ¥â⬠à ¤Åâà ¤¾à ¤¤à ¥â⬠à ¤¹à ¥Ëâ à ¤¤à ¥â⬹
à ¤â⬰à ¤¸ à ¤â⬢à ¤ à ¤¿à ¤¨à ¤¾à ¤Ëâ à ¤â⬢à ¤¾ à ¤¨à ¤¿à ¤°à ¤¾à ¤â⬢à ¤°à ¤£ à ¤â⬢à ¤°à ¤¾à ¤¤à ¥â⬡ à ¤¹à ¥Âà ¤ Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤¡à ¤â⬢à ¤¾à ¤ªà ¥â⬠à ¤â⬢à ¤¾à ¤°à ¥Âà ¤¯à ¤¾à ¤²à ¤¯ à ¤®à ¥â⬡à ¤ââ¬Å¡
à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤¹à ¥Âà ¤Ëâ à ¤¹à ¥Ëâ à ¤â⬰à ¤¨à ¤¸à ¥â⬡ à ¤¸à ¤ââ¬Å¡Ã ¤¬à ¤ââ¬Å¡Ã ¤§à ¤¿à ¤¤ à ¤µà ¥Âà ¤¯à ¤¾à ¤ªà ¤¾à ¤°à ¤¿à ¤¯à ¥â⬹à ¤ââ¬Å¡ à ¤¸à ¥â⬡ à ¤â⬢à ¥Âà ¤·à ¥â⬡à ¤¤à ¥Âà ¤°à ¤¾à ¤§à ¤¿à ¤â⬢à ¤¾à ¤° à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤â⬦à ¤§à ¤¿à ¤â⬢à ¤¾à ¤°à ¥â⬠à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ 31.
07.2018 à ¤¤à ¤â⬢ à ¤Ÿà ¥â⬡à ¤²à ¥ââ¬Ã ¤«à ¥â⬹à ¤¨ à ¤â⬦à ¤¥à ¤µà ¤¾ à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿à ¤ââ¬âà ¤¤ à ¤¸à ¤ââ¬Å¡Ã ¤ªà ¤°à ¥Âà ¤â⬢ à ¤â⬢à ¤° à ¤¹à ¤¾à ¤°à ¥Âà ¤¡à ¤â⬢à ¥â⬰à ¤ªà ¥â⬠à ¤ªà ¥Âà ¤°à ¤¾à ¤ªà ¥Âà ¤¤ à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤ à ¤Âà ¤µà ¤ââ¬Å¡
à ¤¨à ¤¿à ¤¯à ¤®à Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
·à ¤¾ à ¤°à ¤¿à ¤ªà ¥â⬹à ¤°à ¥Âà ¤Ÿ à ¤ªà ¥Âà ¤°à ¤¤à ¥Âà ¤¯à ¥â⬡à ¤â⬢ à ¤®à ¤¾à ¤¹ à ¤â⬢à ¥â⬠7 à ¤¤à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬â à ¤Âà ¤µ 22 à ¤¤à ¤¾à ¤°à ¥ââ¬Ã ¤ââ¬â
à ¤â⬢à ¥â⬹ à ¤®à ¥Âà ¤ââ¬âà ¥Âà ¤¯à ¤¾à ¤²à ¤¯ à ¤ªà ¥Âà ¤°à ¥â⬡à ¤·à ¤¿à ¤¤ à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤Âà ¤ââ¬âà ¥ââ¬
à ¥¤
à ¤°à ¤¿à ¤«à ¤£à ¥Âà ¤¡ à ¤®à ¤¾à ¤¡à ¥Âà ¤¯à ¥ââ¬Å¡Ã ¤² à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¨à ¤¿à ¤¸à ¥Âà ¤¤à ¤¾à ¤°à ¤£ à ¤â⬢à ¥â⬠à ¤ªà ¥Âà ¤°à ¤¤à ¤¿à ¤¦à ¤¿à ¤¨ à ¤«à ¥ââ¬Ã ¤¡à ¤¿à ¤ââ¬Å¡Ã ¤ââ¬â à ¤Âà ¥â⬠à ¤â⬢à ¥â⬠à ¤Åâà ¤¾à ¤Âà ¤ââ¬âà ¥ââ¬Ã ¥¤ à ¤°à ¤¿à ¤«à ¤£à ¥Âà ¤¡ à ¤ªà ¥Âà ¤°à ¤¾à ¤°à ¥Âà ¤¥à ¤¨à ¤¾ à ¤ªà ¤¤à ¥Âà ¤°à ¥â⬹à ¤ââ¬Å¡
à ¤â⬢à ¥â⬡ à ¤¤à ¥Âà ¤µà ¤°à ¤¿à ¤¤ à ¤¨à ¤¿à ¤¸à ¥Âà ¤¤à ¤¾à ¤°à ¤£ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤â⬢à ¤° à ¤¨Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¤ÂªÃ ¤¤à ¥Âà ¤°à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤¸à ¥Âà ¤¤à ¤¾à ¤°à ¤£ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤°à ¥ââ¬Å¡Ã ¤šà ¤¿ à ¤¨à ¤¹à ¥ââ¬Ã ¤ââ¬Å¡ à ¤²à ¥â⬠à ¤ââ¬âà ¤¯à ¥â⬠à ¤¹à ¥Ëâ ,
à ¤â⬰à ¤¨à ¤â⬢à ¤¾ à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤°à ¤¦à ¤¾à ¤¯à ¤¿à ¤¤à ¥Âà ¤µ à ¤¨à ¤¿à ¤°à ¥Âà ¤§à ¤¾à ¤°à ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤Âà ¤ââ¬âà ¤¾ à ¥¤
à ¤°à ¤¿à ¤«à ¤£à ¥Âà ¤¡ à ¤ªà ¥Âà ¤°à ¤¾à ¤°à ¥Âà ¤¥à ¤¨à ¤¾ à ¤ªà ¤¤à ¥Âà ¤°à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤¨à ¤¿à ¤¸à ¥Âà ¤¤à ¤¾à ¤°à ¤£ à ¤â⬢à ¥â⬠à ¤¸à ¤®à ¥ââ¬Ã ¤â⬢à ¥Âà ¤·à ¤¾ à ¤â⬢à ¥â⬡ à ¤²à ¤¿à ¤ à ¤Åâà ¥â⬹à ¤¨à ¤² à ¤Âà ¤¡à ¥ââ¬Ã ¤¶à ¤¨à ¤² à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤° à ¤Âà ¥ââ¬
à ¤µà ¥Âà ¤¯à ¤â⬢à ¥Âà ¤¤à ¤¿à ¤°à ¥ââ¬Å¡Ã ¤ª à ¤¸à ¥â⬡ à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤°à ¤¦à ¤¾à ¤¯à ¥â⬠à ¤¹Ã
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Â¥Âà ¤¨à ¤¿à ¤¶à ¥Âà ¤šà ¤¿à ¤¤ à ¤â⬢à ¤¿à ¤¯à ¤¾ à ¤Åâà ¤¾à ¤ à ¥¤
7
(à ¤â⬢à ¤¾à ¤®à ¤¿à ¤¨à ¥â⬠à ¤šà ¥Åâà ¤¹à ¤¾à ¤¨ à ¤°à ¤¤à ¤¨)
à ¤â⬢à ¤®à ¤¿à ¤¶à ¥Âà ¤¨à ¤°, à ¤µà ¤¾à ¤£à ¤¿à ¤Åâà ¥Âà ¤¯ à ¤â⬢à ¤°,
à ¤â⬰à ¤¤à ¥Âà ¤¤à ¤° à ¤ªà ¥Âà ¤°à ¤¦à ¥â⬡à ¤¶, à ¤²à ¤ââ¬âà ¤¨à ¤Šà ¥¤
à ¤ªà ¥Æâà ¥¦à ¤ªà ¥¦à ¤¸à ¤ââ¬Å¡Ã ¥¦ à ¤µ à ¤¦à ¤¿à ¤¨à ¤¾à ¤ââ¬Å¡Ã ¤â⬢ à ¤â⬰à ¤â⬢à ¥Âà ¤¤ à ¥¤
à ¤ªà ¥Âà ¤°à ¤¤à ¤¿à ¤²à ¤¿à ¤ªà ¤¿ :-
1. à ¤â⬦à ¤ªà ¤° à ¤®à ¥Âà ¤ââ¬âà ¥Âà ¤¯ à ¤¸à ¤šà ¤¿à ¤µ, à ¤®à ¤¹à ¥â⬹à ¤¦à ¤¯ à ¤¦à ¥Âà ¤µà ¤¾à ¤°à ¤¾ à ¤¦à ¤¿à ¤ à ¤ââ¬âà ¤¯à ¥â⬡ à ¤¨à ¤¿à ¤°à ¥Âà ¤¦à ¥â⬡à ¤¶à ¥â⬹à ¤ââ¬Å¡ à ¤â⬢à ¥â⬡ à ¤â⬦à ¤¨à ¥Âà ¤ªà ¤¾à ¤²à ¤¨ à ¤®à ¥â⬡à ¤ââ¬Å¡ à ¤¸à ¥ââ¬Å¡Ã ¤šà ¤¨à ¤¾à ¤°à ¥Âà ¤¥ à ¤ªà ¥Âà ¤°à ¥â⬡à Â
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
