Resolution on 7th Central Pay Commission & List of Allowances


MINISTRY OF FINANCE

(Department of Expenditure)

RESOLUTION

New Delhi, the 6th July, 2017

No. 11-1/2016-IC.—The Seventh Central Pay Commission (the Commission) was set up by the Government of India vide Resolution No. 1/1/2013-E.III (A), dated the 28th February, 2014. The period for submission of report by the Commission was extended upto 31st December, 2015 vide Resolution No. 1/1/2013-E.III (A), dated the 8th September, 2015. The Commission, on 19th November, 2015, submitted its Report on the matters covered in its Terms of Reference as specified in the aforesaid Resolution dated the 28th February, 2014.

2. The Government, vide Para 7 of the Resolution No. 1-2/2016- IC, dated 25th July, 2016, decided to refer the allowances (except Dearness Allowance) to the Committee on Allowances (the Committee). It was also decided that till a final decision on allowances is taken based on the recommendations of the Committee, all allowances will continue to be paid at existing rates in existing pay structure, as if the pay had not been revised with effect from 1st day of January, 2016.

3. The said Committee submitted its Report on 27th April, 2017. The Government, after consideration, has decided to accept the recommendations of the Commission on allowances with 34 modifications as specified in Appendix I. The Statement showing the recommendations of the Commission on allowances and the Government’s decision thereon is annexed at Appendix II.

4. Some of the allowances paid to the Indian Navy which are also paid to the Indian Coast Guard at present have not been mentioned in the Report of the Commission. The Government has decided that these allowances which are admissible to the Indian Navy shall also be paid to the Indian Coast Guard at par with the Indian Navy.

5. The rates in respect of 12 running allowances relating to the Ministry of Railways shall be notified by the Ministry of Railways with the concurrence of the Ministry of Finance. 6. The revised rates of allowances shall be admissible with effect from the 1st July, 2017.

ORDER

Ordered that this Resolution be published in the Gazette of India, Extraordinary. Ordered that a copy of this Resolution be communicated to the Ministries and/Departments of the Government of India, State Governments, Administrations of Union territories and all other concerned.

R. K. CHATURVEDI, Jt. Secy.



#GST Council Relaxes Norms in Eastern States and HP

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 27th June, 2017

No. 8/2017-Central Tax

G.S.R. 647(E).—In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the central tax payable by him, an amount calculated at the rate of,––

(i) one per cent. of the turnover in State in case of a manufacturer,

(ii) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and

(iii) half per cent. of the turnover in State in case of other suppliers:

Provided that the aggregate turnover in the preceding financial year shall be fifty lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any following States, namely:—

(i) Arunachal Pradesh,

(ii) Assam,

(iii) Manipur,

(iv) Meghalaya,

(v) Mizoram,

(vi) Nagaland,

(vii) Sikkim,

(viii) Tripura,

(ix) Himachal Pradesh:

Provided further that the registered person shall not be eligible to opt for composition levy under subsection (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:


Explanation.—

 (1) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.



[F. No. 354/117/2017-TRU]

MOHIT TEWARI, Under Secy

वर्तमान प्रत्‍यक्ष कर दरों के मुकाबले कम हैं #GST दरें,देखिये पूरी लिस्ट

देश में नई अप्रत्‍यक्ष कर व्‍यवस्‍था 01 जुलाई, 2017 से प्रभावी होने जा रही है, जिसके तहत जीएसटी परिषद की मंजूरी के बाद आपूर्ति पर जीएसटी दरों के निर्धारण की संयुक्‍त जिम्‍मेदारी केंद्र एवं राज्‍य सरकारों पर होगी।

ज्‍यादातर वस्‍तुओं पर जीएसटी परिषद द्वारा स्‍वीकृत टैक्‍स दरें केंद्र एवं राज्‍यों की वर्तमान संयुक्‍त अप्रत्‍यक्ष कर दरों (केंद्रीय उत्‍पाद शुल्‍क दरों/सन्निहित केंद्रीय उत्‍पाद शुल्‍क दरों/क्‍लीयरेन्‍स उपरांत सन्निहित सेवा कर, वैट दरों अथवा भारांक औसत वैट दरों, उत्‍पाद शुल्‍क पर वैट की वसूली, सीएसटी, चुंगी, प्रवेश कर इत्‍यादि की वजह से कर देनदारी) की तुलना में काफी कम हैं।

#GST के तहत परिसर,भवन,फ़्लैट पर टैक्स कम लगेगा


जीएसटी के तहत परिसर, भवन, फ्लैट इत्यादि पर कम टैक्स लगेगा 

केंद्रीय उत्‍पाद एवं सीमा शुल्‍क बोर्ड (सीबीईसी) और राज्‍यों को इस आशय की अनेक शिकायतें मिली हैं कि निर्माणाधीन फ्लैटों, परिसर इत्‍यादि के संदर्भ में जीएसटी के तहत कार्य अनुबंध सर्विस टैक्‍स 12 फीसदी की दर से लगने के मद्देनजर फ्लैटों की बुकिंग एवं आंशिक भुगतान कर चुके लोगों से यह कहा जा रहा है कि वे या तो 01 जुलाई, 2017 से पहले ही पूरा भुगतान कर दें अथवा 01 जुलाई, 2017 के बाद किए जाने वाले भुगतान पर ज्‍यादा टैक्‍स अदा करने के लिए तैयार रहें। यह जीएसटी कानून के वि‍परीत है। इस मसले को नीचे स्‍पष्‍ट किया गया है :

फ्लैटों, परिसर, भवनों के निर्माण पर कम जीएसटी लगेगा, जबकि मौजूदा व्‍यवस्‍था के तहत केंद्र एवं राज्‍यों के अनेक अप्रत्‍यक्ष कर इन पर लगाए जाते हैं।

जीएसटी के तहत समस्‍त इनपुट क्रेडिट से 12 प्रतिशत की मुख्‍य दर की भरपाई की जा सकेगी। इसके परिणामस्‍वरूप फ्लैट में सन्निहित इनपुट टैक्‍स को फ्लैट की कुल लागत का हिस्‍सा नहीं बनाया जाएगा।

इस बारे में कानूनन स्थिति स्‍पष्‍ट करने बावजूद यदि कोई बिल्‍डर इस तरह की मनमानी करता है तो वैसे में यह भी माना जा सकता है कि वह जीएसटी कानून की धारा 171 के तहत मुनाफाखोरी कर रहा है।

#Telecom Companies can avail #Cenvat Credit under #GST


Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a financial year, on the onetime charges payable in full upfront or in instalments, for the service of assignment of the right to use any natural resource by the Government, local authority or any other person, shall be spread evenly over a period of three years.

2. Cenvat Credit Rules have been amended vide notification No. 15/2017-Central Excise (N.T.) dated 12.06.2017 so as to provide that Cenvat credit in respect of such services which remains unavailed on the day immediately preceding the ‘appointed day’ may be availed of in full on that very day. Appointed day means the day when Central GST comes into effect. The amendment would enable service recipients to carry forward such unavailed credit of Service Tax under the GST regime. As a result Telecom Service Providers, who have been allotted Spectrum in auction conducted in 2016 and have already availed one third credit in respect of Service Tax paid by them, during 2016-17, would be eligible to take the remaining two thirds credit pertaining to 2016-17 in the GST regime, scheduled to roll out on 1st July, 2017.