Thursday, 13 December 2018

No GST on sale of complex/ building and ready to move-in flats

No GST on sale of complex/ building and ready to move-in flats

Ministry of Finance
Effective tax rate on complex, building, flat etc.
It is brought to the notice of buyers of constructed property that there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the competent authority. GST is applicable on sale of under construction property or ready to move-in flats where completion certificate has not been issued at the time of sale.
Effective rate of tax and credit available to the builders for payment of tax are summarized in the table for pre-GST and GST regime.
PERIOD
OUTPUT TAX RATE
INPUT TAX CREDIT DETAILS
EFFECTIVE RATE OF TAX
Pre- GST
Service Tax: 4.5% VAT: 1% to 5% (composition scheme)
Central Excise on most of the construction materials: 12.5% VAT: 12.5
to 14.5% Entry Tax: Yes
No input tax credit (ITC) of VAT and Central Excise duty paid on
inputs was available to the builder for payment of output tax, hence it got
embedded in the value of properties. Considering that goods constitute
approximately 45% of the value, embedded ITC was approximately 10- 12%.
Effective pre-GST tax incidence: 15- 18%
GST
Affordable housing segment: 8%,   Other segment: 12% after 1/3rdabatement of
value of land
Major construction materials, capital goods and input services used
for construction of flats, houses, etc. attract GST of 18% or more.
ITC available and weighted average of ITC incidence is approximately 8
to10%.
Effective GST incidence, for affordable segment and for other segment
has not increased as compared to pre- GST regime.
Housing projects in the affordable segment such as Jawaharlal Nehru National Urban Renewal Mission, Rajiv Awas Yojana, Pradhan Mantri Awas Yojana or any other housing scheme of State Government etc., attract GST of 8%. For such projects, after offsetting input tax credit, the builder or developer in most cases will not be required to pay GST in cash as the builder would have enough ITC in his books of account to pay the output GST.
For projects other than affordable segment, it is expected that the cost of the complex/ buildings/ flats would not have gone up due to implementation of GST. Builders are also required to pass on the benefits of lower tax burden to the buyers of property by way of reduced prices/ installments, where effective tax rate has been down.
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Revision of Guidelines for conducting written examination for persons with disabilities regarding education of scribe/reader/lab assistant

Revision of Guidelines for conducting written examination for persons with disabilities regarding education of scribe/reader/lab assistant

GOVERNMENT OF INDIA
MINISTRY OF SOCIAL JUSTICE AND EMPOWERMENT
LOK SABHA

UNSTARRED QUESTION NO: 108
ANSWERED ON: 11.12.2018

Eligibility Condition for Differently abled

JAGDAMBIKA PAL
Will the Minister of

SOCIAL JUSTICE AND EMPOWERMENT be pleased to state:-

(a) whether the Government has revised the ‘Guidelines for conducting written examination for persons with disabilities’ issued by the Ministry on 26th February 2013; 

(b) if so, the details of the revision and the reasons therefor; 

(c) whether any restrictions have been imposed on educational qualifications of scribe/reader/lab assistant, if so, the details thereof and the reasons therefor;
(d) whether the new guidelines mandate the production of a certificate from the Chief Medical Officer/Chief Surgeon/ Medical Superintendent of a Government Hospital in addition to the disability certificate; and 

(e) if so, the details thereof and the reasons therefor?

ANSWER

MINISTER OF STATE FOR SOCIAL JUSTICE AND EMPOWERMENT
(SHRI KRISHANPAL GURJAR)

(a) & (b) Yes, Sir. The Ministry has issued revised guidelines for conducting written for persons with benchmark disabilities on 29/08/2018 replacing the earlier guidelines issued on 26/02/2013. The revised guidelines were issued on the basis of the recommendations of the Expert Committee constituted on 26/03/2015 to look into the issues raised by UPSC and others relating to implementation of the guidelines for conducting written examination for persons with disabilities 

(c) As per Clause VI of the guidelines for conducting written examination for persons with benchmark disabilities issued on 29/08/2018, In case the examining body provides the scribe/reader/lab assistant, it shall be ensured that qualification of the scribe should not be more than the minimum qualification criteria of the examination. However, the qualification of the scribe/reader should always be matriculate or above.
In case the candidate is allowed to bring his own scribe, the qualification of the scribe should be one step below the qualification of the candidate taking examination. 

(d) & (e) As per clause IV of the guidelines dated 29/08/2018, the facility of Scribe/Reader/Lab Assistant should be allowed to any person with benchmark disability as defined under section 2(r) of the RPwD Act, 2016 and has limitation in writing including that of speed if so desired by him/her.

In case of persons with benchmark disabilities in the category of blindness, locomotor disability (both arm affected-BA) and cerebral palsy, the facility of scribe/reader/lab assistant shall be given, if so desired by the person.

In case of other category of persons with benchmark disabilities, the provision of scribe/reader/lab assistant can be allowed on production of a certificate to the effect that the person concerned has physical limitation to write, and scribe is essential to write examination on his behalf, from the Chief Medical Officer/Civil Surgeon/ Medical Superintendent of a Government health care institution as per the specified proforma.
*****
revision-of-guidelines-for-written-examination-for-person-with-disability-details-in-hindi


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Sexual harassment at work place - 'Me too Movement': Constitution of GoM to strengthen legal and institutional framework to deal

Sexual harassment at work place - 'Me too Movement': Constitution of GoM to strengthen legal and institutional framework to deal

GOVERNMENT OF INDIA
MINISTRY OF HOME AFFAIRS
LOK SABHA

UNSTARRED QUESTION NO: 88
ANSWERED ON: 11.12.2018

Sexual Harassment at Workplace

ASADUDDIN OWAISI
Will the Minister of HOME AFFAIRS be pleased to state:-

(a) whether in view of complaints by women as part of ‘Me too movement’, the Government has constituted a group of Ministers (GoM) to strengthen legal and institutional framework to deal with and prevent sexual harassment at work place;

(b) if so, the details thereof along with the composition of the GoM;

(c) the details of the existing laws to deal with Sexual Harassment at work place; and

(d) the time by which the GoM is likely to submit its report and a legal framework is likely to be framed in this regard?

ANSWER

MINISTER OF STATE IN THE MINISTRY OF HOME AFFAIRS
(SHRI HANSRAJ GANGARAM AHIR)

(a) & (b): The Government has constituted the following Group of Ministers (GoM) to examine and give recommendations for strengthening the legal and institutional frameworks to deal with and prevent Sexual Harassment at Workplace:

(i) Shri Rajnath Singh, Hon’ble Home Minister.
(ii) Shri Nitin Gadkari, Hon’ble Minister, Ministry of Road Transport and Highways, Ministry of Water Resources, River Development and Ganga Rejuvenation and Ministry of Shipping.
(iii) Smt. Nirmala Sitharaman, Hon’ble Minister, Ministry of Defence.
(iv) Smt. Maneka Sanjay Gandhi, Hon’ble Minister, Ministry of Women and Child Development.

(c): The existing law to deal with sexual harassment at work place is the Protection of Women from Sexual Harassment at Workplace (Prevention, Prohibition and Redressal) Act, 2013 which aims to provide safe and secure work environment to women. The Act covers all women, irrespective of their age or employment status and provides protection against sexual harassment at all workplaces; both in public and private sector, whether organized or unorganized. Domestic workers are also covered under the ambit of the Act. In addition existing provisions of Indian Penal Code (IPC) are also applicable to various offences of sexual harassment. 

(d): No time frame has been prescribed for the GoM to submit its report.
*****
sexual-harassment-at-work-place-me-too-movement-details-in-hindi

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Lowest rate of employment in CPSEs during 2017-18 as compared to the last 4 years

Lowest rate of employment in CPSEs during 2017-18 as compared to the last 4 years

GOVERNMENT OF INDIA
MINISTRY OF HEAVY INDUSTRIES AND PUBLIC ENTERPRISES
LOK SABHA

UNSTARRED QUESTION NO: 33
ANSWERED ON: 11.12.2018
Employment in CPSEs

B.V. NAYAK
Will the Minister of
HEAVY INDUSTRIES AND PUBLIC ENTERPRISES be pleased to state:-

(a) whether the rate of employment in Central Public Sector Enterprises (CPSEs) has been at the lowest during 2017-18 as compared to the last four years;

(b) if so, the reasons for reduction in jobs despite more CPSEs being set up during that year as compared to previous years;

(c) whether the Government has undertaken as impact assessment to ascertain the reasons for this reduction;

(d) whether there has been an increase in hiring of contract employees and decline in the strength of permanent employees;
(e) if so, the reasons therefor; and 

(f) the measures taken by the Government to ensure job security and provide alternate sources of livelihood to the laid off workers?

ANSWER

THE MINISTER OF STATE FOR HEAVY INDUSTRIES & PUBLIC ENTERPRISES
(SHRI BABUL SUPRIYO)

(a) to (c): The total number of personnel employed in Central Public Sector Enterprises (CPSEs) during 2017-18 at 14.26 lakhs (provisional estimates) was lowest as compared to 14.72 lakhs in 2016-17, 15.01 lakhs in 2015-16 and 15.66 lakhs in 2014-15. The manpower planning and deployment in CPSEs is aligned to the objectives and targets of their business plan, prevailing business conditions & requirements and other factors like future operations, expansion / investment plan etc. As per available information, the other reasons for changes in manpower employment include retirement, attrition and Voluntary Retirement Scheme (VRS) / Voluntary Separation Schemes (VSS) etc. in CPSEs.
(d) & (e): The proportion of regular employees to total employees during the last four years i.e. 2014-15 to 2017-18 has remained between 82% to 76%. As mentioned above, the reasons for change in manpower employment include prevailing business conditions & requirements and other factors like future operations, expansion / investment plan, retirement etc.

(f): As a social safety measure, Government is implementing Counselling, Re-training and Redeployment (CRR) scheme for employees of CPSEs who have been released under VRS / VSS. These separated employees have opportunity of self / wage employment after short duration skill trainings under the CRR scheme. In case an employee does not opt for training for him/her self, his/her dependent is eligible for training under the scheme.
*****

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Implementation of Judgement to grant increment for pensionary benefit to employees retiring on 30th June: Ministry of Personnel, PG & Pension Statement

Implementation of Judgement to grant increment for pensionary benefit to employees retiring on 30th June: Ministry of Personnel, PG & Pension Statement

GOVERNMENT OF INDIA
MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
LOK SABHA

UNSTARRED QUESTION NO: 427
ANSWERED ON: 12.12.2018

Judgement on Writ Petition

ASADUDDIN OWAISI
Will the Minister of PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS be pleased to state:-

(a) whether the Hon. Madras High Court ruled that employees retiring on 30 June are entitled for increment on 1st July of that year for pensionary benefit as they retire after completion of that year’s full service; 

(b) if so, the details thereof; 

(c) whether Hon. Supreme Court has dismissed the petition filed against the Madras High Court’s above judgement; 

(d) if so, whether the Government has issued orders regarding granting annual increment to those employees who are retiring on 30th June after completion of one year of service; 

(e) if so, the details thereof and if not, the reasons therefor; and 

(f) the time by which such orders are likely to be issued in this regard?

ANSWER

MINISTER OF STATE IN THE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS AND MINISTER OF STATE IN THE PRIME MINISTER’S OFFICE
(DR. JITENDRA SINGH)

(a) & (b): No, Madam. High Court of Madras in Writ Petition No. 15732/2017 has granted relief personal to the petitioner. 

(c): Yes, Madam.

(d) to (f): As the judgment is in personam and contrary to the personnel policy of Government of India, the question of issuing a general order does not arise.
******

implementation-judgement-for-retirement-30-june-increment-1st-july-dopt-statement-in-hindi

implementation-judgement-for-retirement-30-june-increment-1st-july-dopt-statement-in-english
Source: Lok Sabha

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Exception Handling Measures For Aadhar Card Due To Age Or Medical Condition Issue

Exception Handling Measures For Aadhar Card Due To Age Or Medical Condition Issue


Central Organisation ECHS
Adjutant General’s Branch
Integrated HQ of MOD (Army)
Maude Lines
Delhi Cantt- 110010
B/49711-DBT/AG/ECHS
09 Nov 2018
M/s Source DOT Com Pvt Ltd
39/40, Shiv Vihar West,
Vikas Nagar, Vikaspuri,
New Delhi-110059
EXCEPTION HANDLING MEASURES FOR AADHAR CARD DUE TO NON CAPTURING OF BIOMETRICS OF AGE RELATED ISSUES OR MEDICAL CONDITION OF THE INDIVIDUALS / NRI CASES
1. Refer to this office letter No B / 49779-Outsourcing/ AG /ECHS dated 03 Oct 2017 (copy attached).
2. It is intimated that the following exception-handling measures will be adopted for the individuals who are not able to make their Aadhar Card due to non capturing of biometrics details because of age related issues or medical condition of the individuals:-
(a) Provision will be made in the online application for uploading of duly filled enrolment form for Aadhaar registration.
(b) Uploading of screen shot of the biometrics rejection by the Aadhaar making software.
(c) Separate electronic register will be maintained for all cards manufactured with alternative identification documents and periodically reviewed / audited.
(d) In those cases where Aadhaar cannot be made, following documents can be accepted as an exception handling measures as per draft Notification under Aadhar Act:-
(i) ECHS Smart Card / Temporary Slip; and
(ii) Discharge / Service book or, Pension Payment Order (PPO) or, PAN, DPDO Certificate, Passbook with PPO Number and Pension book;
and
(iii) (aa) If she /he has enrolled, her/his Aadhar Enrolment ID slip; or
(ab) A copy of her/ his request made for Aadhar enrolment, as specified in sub-paragraph (1) of paragraph 2; or
(ac) A copy of his /her screenshot of the biometric rejection by the Aadhar making software; or
(ad) A medical certificate from a Med specialist/CMO/Service Hospital where the beneficiary is totally bedridden.
(iv) Any one of the following documents:-
(aa) Voter Identity Card issued by the Election Commission or India; or
(ab) Driving License issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988); or
(ac) Certificate of identity having photo of such individual issued by a Gazetted Officer or a Tehsildar on an official letter Head; or
(ad) Permanent Account Number (PAN) Card issued by the Income Tax Department; or
(ae) Passport; or
(af) Ration Card; or
(ag) Bank Passbook or Post Office passbook with photo; or
(ae) Any other document specified by the department.
3. NRI cases who are eligible ECHS members – NRI’s are required to submit, ‘Identity Proof’ preferably passport, NRI status proof and proof of foreign address to enable them to apply for Smart Card or avail ECHS benefits. Verification of such cases will be done by respective Record offices as well as Central Org, ECHS.
4. The online application for ECHS Smart Card be modified as per above instructions.
(PK Parekh)
Maj
Jt Dir (Stats & Automation)
for MD ECHS

Central Organisation ECHS
Adjutant General’s Branch
Integrated HQ of MOD (Army)
Maude Lines
Delhi Cantt- 110010
B/49711-DBT/AG/ECHS
09 Nov 2018
M/s Source DOT Com Pvt Ltd
39/40, Shiv Vihar West,
Vikas Nagar, Vikaspuri,
New Delhi-110059
EXCEPTION HANDLING MEASURES FOR AADHAR CARD DUE TO NON CAPTURING OF BIOMETRICS OF AGE RELATED ISSUES OR MEDICAL CONDITION OF THE INDIVIDUALS / NRI CASES
1. Refer to this office letter No B / 49779-Outsourcing/ AG /ECHS dated 03 Oct 2017 (copy attached).
2. It is intimated that the following exception-handling measures will be adopted for the individuals who are not able to make their Aadhar Card due to non capturing of biometrics details because of age related issues or medical condition of the individuals:-
(a) Provision will be made in the online application for uploading of duly filled enrolment form for Aadhaar registration.
(b) Uploading of screen shot of the biometrics rejection by the Aadhaar making software.
(c) Separate electronic register will be maintained for all cards manufactured with alternative identification documents and periodically reviewed / audited.
(d) In those cases where Aadhaar cannot be made, following documents can be accepted as an exception handling measures as per draft Notification under Aadhar Act:-
(i) ECHS Smart Card / Temporary Slip; and
(ii) Discharge / Service book or, Pension Payment Order (PPO) or, PAN, DPDO Certificate, Passbook with PPO Number and Pension book;
and
(iii) (aa) If she /he has enrolled, her/his Aadhar Enrolment ID slip; or
(ab) A copy of her/ his request made for Aadhar enrolment, as specified in sub-paragraph (1) of paragraph 2; or
(ac) A copy of his /her screenshot of the biometric rejection by the Aadhar making software; or
(ad) A medical certificate from a Med specialist/CMO/Service Hospital where the beneficiary is totally bedridden.
(iv) Any one of the following documents:-
(aa) Voter Identity Card issued by the Election Commission or India; or
(ab) Driving License issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988); or
(ac) Certificate of identity having photo of such individual issued by a Gazetted Officer or a Tehsildar on an official letter Head; or
(ad) Permanent Account Number (PAN) Card issued by the Income Tax Department; or
(ae) Passport; or
(af) Ration Card; or
(ag) Bank Passbook or Post Office passbook with photo; or
(ae) Any other document specified by the department.
3. NRI cases who are eligible ECHS members – NRI’s are required to submit, ‘Identity Proof’ preferably passport, NRI status proof and proof of foreign address to enable them to apply for Smart Card or avail ECHS benefits. Verification of such cases will be done by respective Record offices as well as Central Org, ECHS.
4. The online application for ECHS Smart Card be modified as per above instructions.
(PK Parekh)
Maj
Jt Dir (Stats & Automation)
for MD ECHS
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Uploading of Orders / Circulars on India Post Website ...

Uploading of Orders / Circulars on India Post Website ...

Uploading of Orders / Circulars on India Post Website ...


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Wednesday, 12 December 2018

Food for thought to Pensioners



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