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dj&;ksX; çnk; dh tkus okyh **oLrq ,oa lsok (Supply of Taxable Goods and Services) oLrq ,oa lsokdj ¼Goods and Service Tax½ ds 01 tqykbZ] 2017 ls ykxw gksus ij dj&;ksX; çnk; tkus okyh **oLrq ,oa lsok

(Supply of Taxable Goods and Services) ls lacaf/kr rduhdh 'kCnksa ¼Technical Word½ dh ifjHkk"kk&

i. Goods and Services ¼oLrq ,oa lsok½ & **oLrq** ls vFkZ py laifr ls gSA vr% oLrq dks NksM+dj ckdh lHkh phtsa lsok ds varxZr vkrh gSA oLrqvksa ,oa lsokvksa dks vuqca/k }kjk vkiwfrZ fd;k tkrk gSA vpy laifr oLrq ,oa lsok ds varxZr ugh vkrh gSaA

ii. Intra State ¼jkT; ds Hkhrj vkiwfrZ½ – tgk¡ vkiwfrZdrkZ (Supplier½ dk LFkku vkSj vkiwfrZ ¼supply½ dk LFkku ,d gh

jkT; esa fLFkr gks mls Intra State ¼jkT; ds Hkhrj½ vkiwfrZ (Supply½ ekuk tk;sxkA

iii. Inter State ¼varjkZth; vkiwfrZ &jkT; ds ckgj½ & tgk¡ vkiwfrZdrkZ (Supplier½ dk LFkku vkSj vkiwfrZ (Supply) dk

LFkku vyx&vyx jkT;ksa esa gksa mls varjkZth; ¼jkT; ds ckgj½ vkiwfrZ (Supply½ ekuk tk;sxkA

iv. HSN Code ¼,p-,l-,u- dksM½ – oLrq ,oa lsokdj ds rgr çR;sd oLrq dks la[;k vk/kkfjr dksM ¼Numeric code½ ds

vk/kkj ij oxhZdj.k ¼Classification½ fd;k x;k gS] ftldks ,p-,l-,u- dksM ¼Harmonized System of Nomenclature½ dgk x;k gSA ,sls djnkrk ftudk VuZvksoj 1-5 djksM+ :i;s ls Åij gS iajrq 5 djksM+ :i;s ls de gS] 2 fMftV dksM dk bLrseky djsaxs ,oa djnkrk ftudk VuZvksoj 5 djksM+ ;k mlls Åij gS 4 fMftV dksM dk bLrseky djsaxsA ,sls djnkrk ftudk VuZvksoj 1-5 djksM+ :i;s ls uhps gS mUgsas vius chtd esa ,p-,l-,u- dksM dk mYys[k djuk visf{kr ugh gSA

v. Service Accounting Code ¼lfoZl vdkmafVax dksM½ & oLrq ,oa lsokdj ¼Goods and Service Tax½ ds rgr

çR;sd lsok (Service½ dk la[;k vk/kkfjr dksM ¼Numeric code½ ds vk/kkj ij oxhZdj.k ¼Classification½ fd;k

x;k gS] ftldks lfoZl vdkmafVax dksM (Service Accounting Code½ dgk x;k gSA

vi. Unregistered Dealer ¼viath—r O;olk;h½ – ,sls O;olk;h tks oLrq ,oa lsokdj ¼Goods and Service Tax½ ds

vraxZr iath—r ugh gSa A og viath—r O;olk;h ¼Unregistered Dealer½ gSA vii. Reverse Charge Mechanism/ RCM ¼foifjr dj ç.kkyh½ – th-,l-Vh- dkuwu ds vuqlkj og ç.kkyh ftles

Þdjß ds Hkqxrku djus dk nkf;Ro] dqN fo'ks"k vf/klwfpr Jsf.k;ksa es oLrqvksa ¼Good s½ ;k lsokvksa (Services½ ds

ÞvkiwfrZdrkZß (Supplier½ ds ctk; ÞçkIrdrkZß ¼Receiver½ ij gksrk gS vFkok tgka fdlh viathd̀r O;olk;h ls oLrq ,oa lsok dh vkiwfrZ dh x;h gksA

viii. Inward Supply ¼vkod vkiwfrZ½ & vkod vkiwfrZ ls vk”k; dj ;ksX; O;fDr }kjk oLrq ;k lsok dh izkfIr] Ø;]

vf/kxzg.k ls gS tks izfrQy (Consideration) jfgr vkSj lfgr nksuks gks ldrk gSaaaaaaaaaaA

ix. Outward Supply ¼cká vkiwfrZ½ & cká vkiwfrZ ls vk”k; dj ;ksX; O;fDr }kjk O;olk; dh izxfr ds fy;ss vuqca/kksa }kjk oLrq ;k lsok dh vkiwfrZ] foØ;] gLrkarj.k] fofue;] fdjk;s] iV~~Vs ls gSA

x. Works Contract- “Works Contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract;

xi. Composite Supply ¼lexz vkiwfrZ½ & tc vkiwfrZdrkZ }kjk oLrq ;k lsok ;k nksuks ds nks ;k nks ls vf/kd dj ;ksX; vkiwfrZ dks feykdj lexz vkiwfrZ djsa tks fd LokHkkfod :i esa la;ksftr gks ftlesa ,d oLrq ;k lsok dh vkiwfrZ dks fizafliy vkiwfrZ ekuk tkos ,slh vkiwfrZ dks lexz vkiwfrZ dgrs gSA bl fLFkfr esa fizafliy vkiwfrZ dh dj dh nj ds vuqlkj VSDl jkf”k dh x.kuk dh tkosxhA

mnkgj.k & tc oLrq dh vkiwfrZ ds lkFk mlds iSfdax] chek] ifjogu dh Hkh vkiwfrZ dh tkrh gS lexz vkiwfZrZ dgykrh gSA ftlesa oLrq dh vkiwfrZ fizafliy vkiwfrZ ekuh tkosxhA

xii. Mixed Supply ¼fefJr vkiwfrZ½ & tc vkiwfrZdrkZ }kjk nks ;k nks ls vf/kd oLrq ;k lsok ;k nksuks ds vyx&vyx ;k la;ksftr :i ls ,d gh dher ij tks fd lexz vkiwfrZ u gks fefJr vkiwfrZ dgykrh gSAa bl fLFkfr esa ftl oLrq ,oa lsok esa lcls vf/kd dj dh nj gksxh ogh nj laiw.kZ fefJr vkiwfrZ ij ykxq gksxhA

mnkgj.k & tc ,d fMCck can [kkn~~; inkFkZ esa feBkbZ] pkSdysV] MªkbZQzqV bR;kfn ,d gh ewY; ij fcØh dh tkrh gS] ftls vyx&vyx Hkh cspk tk ldrk gS rks ,sls vkiwfrZ dks fefJr vkiwfrZ dgrs gSA

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VALUE OF SUPPLY Value of supply goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply and also includes-

any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act

incidental expenses, including commission and packing, charged by the supplier

interest or late fee or penalty for delayed payment of any consideration for any supply

subsidies directly linked to the price excluding subsidies provided by the Central Government and

State Governments

any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both

Time of Supply of Goods & Services under in Reverse Charge In Case of Supply of Goods – Earliest of the Following

Exp.- Purchase of Goods from Unregistered Dealer In Case of Supply of Services – Earliest of the Following Exp. – Advocate fees, Service from Unregistered Dealer

etc

The date of the receipt of the goods

Date on which payment is made

60 days from the date of invoice issued by the supplier

The date on which payment is made

30 days from the date of invoice issued by

the supplier

Time of Supply of Goods & Services under in General Cases

In Case of Supply of Goods – Earliest of the Following (Exp. -Sale of Scrap)

In Case of Supply of Services – Earliest of the Following (Exp – Supervision Charges, Lease Rent etc)

Date of Issue of Invoice by the

supplier or Last Date by which supplier is

required to issue the invoice

Date on which the supplier receive the

payment Date of Issue of Invoice by the

supplier if invoice issued with 30 days

of providing services

Date of providing service if invoice is

not issued within 30 days

Date on which the supplier receive the

payment

Last Date by which supplier is required to

issue the invoice - Before/at the time of

Removal of Goods, if supply involves movement of goods

When recipient approves or 6 months from the date of removal, if supplied is on approval basis

Issuance of successive statements accounts, if supply is a continuous supply of goods

Delivery of Goods/making available to recipient, ifsupply doesn't involves movement of goods

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Iysl vkWQ lIykbZ (Place of Supply) jkT; ds vanj o jkT; ds ckgj dh x;h lIykbZ vyx vyx izdkj dh gS o mu ij yxus okys VSDl IGST ;k fQj SGST+CGST gS A ;fn fdlh dkj.k ls IGST dh txg SGST+CGST ;k SGST+CGST dh txg IGST VSDl Hkj fn;k x;k rks xyr Hkjs x;s

VSDl dk fjQaM ysuk gksxk ,oa ykxq gksus okyk VSDl dks iqu% Hkjuk gksxk A vr% GST ds varxZr Iysl vkQ lIykbZ le>uk vR;ar vko”;d gSA

Ø- la- lIykbZ dk izdkj txg tgka ls eky jokuk gqvk [kjhnus okys

LFkku lIykbZ izkIr gkus dk LFkku ykxq gksus okyk

VSDl 1 xqtjkr dk O;kikjh **v** e-iz- ds O;kikjh

**c** dks lh/kh lIykbZ djrk gSA Gujarat MP MP IGST

2 e-iz- ls e-iz- ds O;kikjh ;k miHkksDrk dks lIykbZ

MP MP MP CGST+ SGST

3

jktLFkku dk O;kikjh **v** xqtjkr ds O;kikjh **c** ds funsZ”k ij e-iz- ds O;kikjh **l** dks lh/ks eky Hkstrk gS **Bill to B and Ship to C**

Rajasthan Gujarat MP IGST

4 e-iz- dk O;kikjh **v** xqtjkr ds O;kikjh **ch** ds funsZ”k ij e-iz- ds O;kikjh **lh** dks lh/ks eky Hkstrk gSA

MP Gujarat MP IGST

5

e-iz- dk O;kikjh **v** e-iz- ds O;kikjh Ckh ds funsZ”k ij xqtjkr ds O;kikjh lh dks lh/ks eky Hkstrk gSA Bill to B and Ship to C

MP MP Gujarat CGST+ SGST

mijksDr rkfydk dks ljy “kCnksa esa bl rjg le>k ldrk gSA pwafd iwoZ {ks= daiuh e-iz- esa jftLVMZ gS ,oa GST esa e-iz- dk dksM 23 vkacfVr gS vr% lIykbZ iznk; drkZ ,oa

lIykbZ izkIr drkZ nksuksa dk GSTIN No. 23ls “kq: gS rks mDr fLFkfr esa CGST+ SGST dj ykxq gksxkA ;fn lIykbZ iznk; drkZ vFkok lIykbZ izkIr drkZsa dk GSTIN No. 23 ds vfrfjDr vU; fdlh vadks ls izkjaHk

gksrk gsS rks mDr fLFkfr esa IGST dj ykxq gksxkA egRoiw.kZ tkudkfj;ka

1) GST ds varxZr ;fn lIykbZ izkIr drkZ vFkok iznk; drkZ }kjk fdlh Hkh izdkj dk ,Mokal izkIr vFkok fn;k tkrk gS rks nksuksa fLFkfr esa ,Moakl izkIr drkZ }kjk ftl ekg esa ,Mokal fy;k izkIr fd;k x;k gS mlh ekg aesa VSDl Hkqxrku fd;k tkosxk rFkk Hkfo’; esa lIykbZ gksus ij vfxze ij fn;k x;k VSDl dk lek;kstu gks tkosxkA

mnkgj.k &daiuh }kjk LØsi foØ; ds nkSjku izkIr gksus okyh vfxze dh jkf”k ij VSDl dk Hkqxrku vxkeh ekg esa fd;k tkuk gksxkA

2) GST ds varxZr ;fn daiuh }kjk Hkqxrku vFkok izkIr fd, x, C;kt ¼Interest½] foyac 'kqYd ¼Late fees½ ,oa isuYVh ¼Penalty½ vf/kHkkj ¼Surcharge½ vkfn Hkh dj&;ksX; gSaA vr% daiuh }kjk olwy dh xbZ C;kt ¼Interest½] foyac 'kqYd

¼Late fees½ ,oa isuYVh ¼Penalty½ vf/kHkkj ¼Surcharge½ vkfn jkf'k ij GST ns; gksxkA 3) GST essa le; ij VSDl ds Hkqxrku o vU; fu;eksa ds mfpr ikyu ds vk/kkj ij Hkkjr ljdkj }kjk xzsfMax iznku dh

tkosxhA vr% csgrj xzfMax gksus ls daiuh ds fy, fgrdj gksxkA

4) buokWbl lhfj;y uacj ls pysaxs vkSj os iwoZ fizaVsM Hkh gks ldrs gS o dEI;wVj }kjk Hkh cuk;s tk ldrs gS buokWbl cuus ds ckn ifjorZu ugh gksxk o Hkwypwd o vko”;d ifjorZu ØsfMV uksV o MsfcV uksV ds ek/;e ls gksaxsA

dj&;ksX; oLrqvksa ¼Good s½ ,oa lsokvksa (Services½ dk çnk; (Supply½ & laf{kIr o.kZu

daiuh }kjk fofHkUu dj&;ksX; oLrq,a ¼Good s½ ,oa lsok,¡ (Services½ çnk; (Supply½ dh tkrh gSa] ftudk laf{kIr es o.kZu fuEukuqlkj gS

Ø- lsok@oLrq HSN/SAC Code

CGST SGST IGST Account Code

¼v½ daiuh }kjk dj ;ksX; iznk; dh tkus okyh lsok 1 lqijfotu lsok (Supervision Charges) 998331 9% 9% 18% 650214 2 iksy QSDVjh dk fdjk;k ¼vpy laifr½ (Lease Rent ) 997212 9% 9% 18% 650209 3 cSad] ,Vh,e ;k vU; daiuh O;fä;ksa dks nh xbZ txg

dk fdjk;k ¼vpy laifr½ (Ground Rent) 997212 9% 9% 18% 650208

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4 'kknh o vU; lekjksg ds fy, nh xbZ txg ;k fdlh Hkh vU; çdkj dh laifÙk ¼tks voklh; ¼Residential½ u gksa½ dk çkIr fdjk;k ¼vpy laifr½ (Rental for Guest house)

997212 9% 9% 18% 650210

5 la;a= ,oa e'khuksa ¼Plant and Machinery½ VªkalQkeZj dk fdjk;k ¼vpy laifr½ (Transformer Rent)

997319 9% 9% 18% 640110 6 Bsdsnkj / fuekZrk dks mi;ksx ds fy, nh xbZ oLrq dk

fdjk;k ¼Hire Charges of material given to contractor/constructor½

997329 9% 9% 18% 650203

7 Interest, Penalty or Surcharge received 9% 9% 18% 650215 ¼c½ daiuh }kjk dj ;ksX; iznk; dh tkus okyh oLrq 8 LØSi dh fcØh (Sale of scrap½ As per Annexure.– 1 650401 9 fufonk Q‚eZ dh fcØh ¼ Sale of Tender Form ½ 4911 6% 6% 12% 650202 uksV%& mijksDr ds vfrfjDr fdlh vU; oLrq ;k lsok ds ds laca/k esa ifji= ds var esa fn;s x;s vf/kdkfj;ksa ls laidZ fd;k tk ldrk gSA

Account Code for GST A Company as Goods or Service Provider (AR and Sale of Scrap/ 1 CGST 430505 2 SGST 430506 3 IGST 430507 B Company as Goods or Service receiver (UNDER RCM) 1 RCM CGST 430520 2 RCM SGST 430521 3 RCM IGST 430522 C GST Adjustment Clearing Code for purchase of material from Registered

Supplier. 1 Clearing Store CGST 990220 2 Clearing Store SGST 990221 3 Clearing Store IGST 990222

Accounting Entries

I If services are supplied by Registered Service Provider having GSTIN number In this case the code of expense is select for CGST or SGST or IGST charge by service

provider in his invoice. Example: - Printing service charge Rs. 10000 by M/s XYZ and charged CGST 900 and SGST 900. The Total bill amount is 11800. Accounting entry shall be as follow

Account Code Particulars Amount Dr. Amount Cr. 760122 Printing & Stationery A/c 10000 760122 CGST 900 760122 SGST 900 420101 Supplier Liability Account 11800

Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

II Purchase of material from registered supplier by company in store. (Delivered at Area Store)

A/c code Dr. A/c Code Cr Interim Liability Account (through receipt match) 420102 Clearing Store CGST (through manual line entry) 990220 Clearing Store SGST (through manual line entry) 990221 To, Supplier Liability A/c 420101 Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

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III Purchase of material from registered supplier by company in Turn key store. (only in case of RGGVY 12th Plan)

A/c code Dr. A/c Code Cr Interim Liability Account (through receipt match) 420102 Clearing Store CGST (through manual line entry) 990220 Clearing Store SGST (through manual line entry) 990221 To, Supplier Liability A/c 420101 Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

IV Sale of taxable material by company (Exp:- Sale of scrap) A/c code Dr. A/c Code Cr. Sundry debtor for sale of scrap A/c 230501 Revenue from Sale of Scrap 650401 CGST 430505 SGST 430506 Note :- Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

V Providing of taxable Services by company (Exp:-Supervision Charges

A/c code Dr. A/c Code Cr. Sundry debtor A/c 230XXX Supervision A/c 650214 CGST 430505 SGST 430506 Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

VI Receiving of taxable Services by company from unregistered person (i.e Vehicle Hiring etc )

A/c code Dr. A/c Code Cr. Vehicle Hiring 760XXX RCM CGST (through manual line entry) RCM SGST (through manual line entry) 760XXX RCM CGST (through manual line entry) 430520 RCM SGST (through manual line entry) 430521 Supplier liability A/c 420101 Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

VII Receiving of taxable material by company from unregistered person (i.e Photocopy etc )

A/c code Dr. A/c Code Cr. Photocopy Expenses 760XXX RCM CGST (through manual line entry) 760XXX RCM SGST (through manual line entry) 760XXX RCM CGST (through manual line entry) 430520 RCM SGST (through manual line entry) 430521 Supplier liability A/c 420101 Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in its bill.

C- ns;d ¼Invoice½ tkjh djus ds çko/kku – th-,l-Vh- vf/kfu;e esa daiuh }kjk çR;sd dj&;ksX; oLrq ;k lsok ¼Goods & services½ çnk; djus ij miHkksäkvksa dks ns;d

¼Invoice½ tkjh djuk vfuok;Z gSA blds vfrfjDr ;fn iathdr̀ O;olk;h vFkkZr iwoZ {ks= daiuh dk okf"kZd VuZvksoj (Turnover) 5 djksM+ :- ls vf/kd gksus ds dkj.k daiuh }kjk esa dj ;ksX; iznk; dh tkus okyh oLrq ,oa lsok ls lcaf/kr HSN/SAC Code dk mYys[k izR;sd ns;d esa fd;k tkuk vko”;d gSA vr% th-,l-Vh- vf/kfu;e ds varxZr daiuh }kjk tkjh fd;s tkus okys

ns;d¼Invoice½ dk izk:i Annexure-2 ds :i layXu gSA ns;d ¼Invoice½ tkjh djus ds çko/kku fuEukuqlkj gS – 1½ daiuh }kjk oLrq çnk; ¼Service of supply½ djus dh fLFkfr esa – ¼v½ ns;d ¼Invoice½ tkjh djus dk le;%&At the time of supply of Goods.

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¼c½ ns;d ¼Invoice½ fdruh çfr esa tkjh djuk gS & ns;d ¼Invoice½ 4 çfr esa tkjh djuk gS] igyh çfr miHkksäk dh] nwljh çfr ifjokgd ¼Transporter½ dh ¼;fn oLrq dk lapyu ¼Movement½ gksuk gks rks½] rhljh çfr forj.k dsaæ ¼DC½/laHkkx ¼Division½ dh vkSj pkSFkh çfr {ks=h; ys[kk dk;kZy; dhA

l½ ns;d ¼Invoice½ ij tkjh djus okys dk;kZy; çeq[k ds gLrk{kj (Signature½ vko';d gSaA

2½ daiuh }kjk lsok (Service½ çnk; (supply½ djus dh fLFkfr esa &

¼v½ ns;d ¼Invoice½ tkjh djus dk le; – lsokvksa ds çnk; ds 30 fnol ds Hkhrj ;k mlls igys A

¼c½ ns;d ¼Invoice½ fdruh çfr esa tkjh djuk gS & chtd ¼Invoice½ 3 çfr esa tkjh djuk gS] igyh çfr miHkksäk dh] nwljh çfr forj.k dsaæ ¼DC½/laHkkx ¼Division½ dh vkSj rhljh çfr {ks=h; ys[kk dk;kZy; dhA

¼l½ ns;d ¼Invoice½ ij ns;d ¼Invoice½ tkjh djus okys dk;kZy; çeq[k ds gLrk{kj ¼Signature½ vko';d gSaA

djk/kku dk nkf;Ro ¼Time of Supply½ th-,l-Vh vf/kfu;e ds vuqlkj daiuh }kjk iznk; dh tkus okyh oLrq ,oa lsok dj ij djk/kku dk nkf;Ro ¼ Time of Supply ½ fuEukuqlkj gksxk%&

¼v½ daiuh }kjk lsok,¡ çnk; fd, tkus ijA ¼On supply of services ½ vFkok

¼c½ daiuh }kjk ns;d ¼Invoice½ tkjh fd, tkus dh rkjh[k (On issue of invoice) vFkok

¼l½ og rkjh[k tc lsok çnk; fd, tkus ckcr] Hkqxrku çkIr gqvk gksA (Date of receipt of payment) mijksä ¼va½] ¼c½ ;k ¼l½ esa ls tks igys ¼Whichever is earlier½

Reverse Charge Mechanism

th-,l-Vh ds vraxZr foijhr dj ç.kkyh ¼Reverse Charge Mechanism½ ¼RCM½ ds çko/kkuksa ds rgr dj dk Hkqxrku daiuh

}kjk fd;k tkuk gSaA foijhr dj ç.kkyh ¼RCM½ ds rgr vkus okyh lsok;sa uhps rkfydk esa iznf’kZr gS – Ø- lsok@oLrq HSN/SAC Code CGST SGST IGST 1 vf/koäkvksa ¼Advocate½ Qhl 998212 9% 9% 18% 2 lM+d ekxZ }kjk eky dk ifjogu ¼Goods Transport

Agency½ 996511

2.50%

2.50%

5% 3 vkfcZVªy fVªC;wuy ¼Arbitral Tribunal½ ls yh x;h

lsok,¡ 998215 9% 9% 18%

4 viath—r O;olk;h ls yh xbZ oLrq ¼Good s½ ,oa lsok,¡ ¼service)

As per Annexure - 3 5 Director Sitting Fees 9983 9% 9% 18%

foijhr dj ç.kkyh ds varxZr djk/kku dk nkf;Ro ¼Time of Supply under RCM½ th-,l-Vh vf/kfu;e ds vuqlkj foijhr dj ç.kkyh ds varxZr izkIr oLrq ij djk/kku dk nkf;Ro ¼Time of suupply under RCM for Goods fuEukuqlkj gksxk%&

¼v½ oLrq çkfIr dh rkjh[k vFkok ¼c½ Hkqxrku ;k lek;kstu dh rkjh[k vFkok ¼l½ oLrq çnk;drkZ }kjk ns;d tkjh fd, tkus ls rhl fnu (30 days from date of issue of Invoice by Supplier½ ds Bhd ckn dh rkjh[k ¼vFkkZr ns;d ¼Invoice½ dh rkjh[k ls 31 oka fnu½A mijksä ¼va½] ¼c½ ;k ¼l½ esa ls tks igys ¼Whichever is earlier½ th-,l-Vh vf/kfu;e ds vuqlkj foijhr dj ç.kkyh ds varxZr izkIr lsok ij djk/kku dk nkf;Ro ¼Time of supply under RCM for services fuEukuqlkj gksxk%&

¼v½ Hkqxrku ;k lek;kstu dh rkjh[k vFkok ¼c½ lsok çnk;drkZ }kjk ns;d tkjh fd, tkus ls lkB fnu (60 days from date of issue of Invoice by Supplier½ ds Bhd ckn dh rkjh[k ¼vFkkZr ns;d ¼Invoice½ dh rkjh[k ls 61 oka fnu½A mijksä ¼va½ ;k ¼c½ esa ls tks igys ¼Whichever is earlier½

S.No. Item Description HSN Code IGST Rate CGST Rate SGST

Rate1 Fuel Wooden (Scrap) 4401 0% 0% 0%2 Other Wooden Products (Scrap) 4409 18% 9% 9%3 Iron & Steel Scrap (others) 7228 18% 9% 9%4 Nut & Bolts of Iron & Steel (Scrap) 7318 18% 9% 9%5 Transformer Tank of Iron & Steel (Scrap) 7310 18% 9% 9%6 Tubes Pipes Fittings of Iron & steel (Scrap) 7307 18% 9% 9%7 G.I Stay Wire of Iron & Steel (Scrap) 7313 18% 9% 9%8 Other Cast Articles of Iron & Steel (Scrap) 7325 18% 9% 9%9 Copper stranded Wire & Cables (Scrap) 7413 18% 9% 9%

10 Alumunium Waste & Scrap 7602 18% 9% 9%11 Alumunium Wire Scrap 7605 18% 9% 9%12 Alumunium Tube & Pipe Fittings (Scrap) 7609 18% 9% 9%13 Lead Waste & Scrap 7802 18% 9% 9%14 Zinc Waste & Scrap 7902 18% 9% 9%15 Tin Waste & Scrap 8002 18% 9% 9%16 Burnt Transformer Oil 2710 18% 9% 9%17 Pickup and Truck Sold in workable Condition 8427 28% 14% 14%18 Waste Pairing & Scrap of Rubber (Tyre Tube Scrap) 4004 18% 9% 9%19 Jeep Sold in Workable Condition 8703 28% 14% 14%

List of HSN Code and Tax rates of Items Sold as Scrap

अनुल नक -1 (Annexure -1)MADHYA PRADESH POORV KSHETRA VIDYUT VITARAN CO. LTD.,

19 Jeep Sold in Workable Condition 8703 28% 14% 14%20 Electrical Capicitors (Scrap) 8532 18% 9% 9%21 Electrical resistors (Scrap) 8533 18% 9% 9%22 Battery Scrap 8548 18% 9% 9%23 Electrical Transformer Sold in Workable Condition 8504 28% 14% 14%24 Waste Paring & Scrap of Other Plastic 3915 18% 9% 9%25 Brass Scrap 7405 18% 9% 9%26 Porcelain Insulator 8546 18% 9% 9%27 Energy Meter Scrap 9028 18% 9% 9%

M.P. POORV KSHETRA VIDYUT VITARAN CO. LTD., Block No.-7, 2th Floor, Shakti Bhawan, Rampur, Jabalpur CIN: U40109MP2002SGC015120 Phone No. 0761-2661219, 2702430, Fax No. 0761-2660128, website: www.mpez.co.in अनलु नक -2 (Annexure – 2) Tax Invoice

1. GSTIN - 23AADCM6175E2ZM 2. Name – MADHYA PRADESH POORV KSHETRA VIDYUT VITRAN CO. LTD. 3. Address – BLOCK NO. 7, SHAKTI BHAWAN, RAMPUR, JABALPUR (M.P.) 4. Serial No. of Invoice - 5. Date of Invoice - Details of Receiver (Billed to) Details of Consignee (Shipped to)

Name - Name Address - Address

State - State State Code - State Code GST Reg. No. - GST Reg. No. - Sr. Description HSN Qty.

Unit of Measurement

Rate (Per Item)

Taxable CGST SGST IGST No. of Goods/ Code Value Services / SAC (Base Rate Amt. Rate Amt. Rate Amt. Amount)

Freight

Insurance

Packing and Forwarding Charges Total Total Invoice Value (In figure)

Total Invoice Value (In Words) Amount of Tax Signature - Name of the Signatory Designation / Status Date –

Note - 1. Invoice series - RAO code / Division code / Year / 00001 Eg: For RAO Jabalpur (144), Mandla Division (45), Year (2017-18), first Invoice number will be 144451800001

S.No. Item Description HSN Code IGST Rate CGST Rate

SGST Rate

1 Toner & Drum 8443 18.00% 9.00% 9.00%2 Pen (Other Than Fountain Pen) 9608 12.00% 6.00% 6.00%3 Stapler pin 7319 18.00% 9.00% 9.00%4 Highliter 9608 12.00% 6.00% 6.00%5 Cello Tape 3506 18.00% 9.00% 9.00%6 File 4820 18.00% 9.00% 9.00%7 Paper Cutter 8441 18.00% 9.00% 9.00%8 Marker 9609 12.00% 6.00% 6.00%9 Eraser 4016 18.00% 9.00% 9.00%

10 Printing Paper 4821 18.00% 9.00% 9.00%11 Gum 3506 18.00% 9.00% 9.00%12 Register 4820 18.00% 9.00% 9.00%13 Clock 9105 18.00% 9.00% 9.00%14 Mouse 8471 18.00% 9.00% 9.00%

List of HSN Code and Tax rates of Goods Purchased from unregistered Dealer

अनुल नक -3 (Annexure -3)MADHYA PRADESH POORV KSHETRA VIDYUT VITARAN CO. LTD.,

14 Mouse 8471 18.00% 9.00% 9.00%15 Lan Cable 8544 28.00% 14.00% 14.00%16 LED Bulb 9405 12.00% 6.00% 6.00%17 Tubelight 9405 12.00% 6.00% 6.00%18 Ceiling Fan 8414 28.00% 14.00% 14.00%19 Fabrication of Angles through Welding 7216 18.00% 9.00% 9.00%20 Welding Rods 8311 18.00% 9.00% 9.00%21 Calculator 9017 12.00% 6.00% 6.00%22 Keyboard 8471 18.00% 9.00% 9.00%23 Newspaper 4902 0.00% 0.00% 0.00%24 Chairs 9402 18.00% 9.00% 9.00%25 Table Cloth (Upto Rs. 1000) 6304 5.00% 2.50% 2.50%26 Table Cloth (More than Rs. 1000) 6304 12.00% 6.00% 6.00%27 Plug 8536 28.00% 14.00% 14.00%28 Anti Virus 8523 18.00% 9.00% 9.00%29 Tea 0902 5.00% 2.50% 2.50%30 Biscuits & Others 1905 18.00% 9.00% 9.00%31 RO Parts 8421 18.00% 9.00% 9.00%32 Projector 8528 28.00% 14.00% 14.00%33 Hand Wash 3401 18.00% 9.00% 9.00%34 Pendrive 8471 18.00% 9.00% 9.00%35 Telephone instrument 8517 18.00% 9.00% 9.00%36 Customiseed Register 4820 18.00% 9.00% 9.00%37 UPS battery 8504 28.00% 14.00% 14.00%38 Curtains (Upto Rs. 1000) 6303 5.00% 2.50% 2.50%39 Curtains (More than Rs. 1000) 6303 12.00% 6.00% 6.00%

40 Glass 7020 28.00% 14.00% 14.00%41 clock 9105 18.00% 9.00% 9.00%42 Wifi Router 8517 18.00% 9.00% 9.00%43 Coffee Mug 6912 18.00% 9.00% 9.00%44 Flex/Banner 4911 12.00% 6.00% 6.00%45 Trofies 8306 18.00% 9.00% 9.00%46 Plywood 4412 28.00% 14.00% 14.00%47 All Out 3808 18.00% 9.00% 9.00%48 Basta Cloth 5901 12.00% 6.00% 6.00%49 Jhadu 9603 18.00% 9.00% 9.00%50 Harpic 3402 28.00% 14.00% 14.00%51 Doormat 5702 12.00% 6.00% 6.00%52 Rubber Stamp 8309 18.00% 9.00% 9.00%53 Screw Driver/Tools 8207 18.00% 9.00% 9.00%54 Stamp Pad 9612 18.00% 9.00% 9.00%55 Envelop 4817 18.00% 9.00% 9.00%56 Postage 9704 12.00% 6.00% 6.00%57 Gitti 2517 5.00% 2.50% 2.50%58 Reti 2505 5.00% 2.50% 2.50%59 Cement 2523 28.00% 14.00% 14.00%60 Pipe 7307 18.00% 9.00% 9.00%61 PVC Board 3921 18.00% 9.00% 9.00%62 Cartoon 4819 12.00% 6.00% 6.00%62 Cartoon 4819 12.00% 6.00% 6.00%63 PEN Refill 9608 12.00% 6.00% 6.00%64 RAM 8471 18.00% 9.00% 9.00%65 External Hard Disk 8471 18.00% 9.00% 9.00%66 General Medicine 9804 18.00% 9.00% 9.00%67 Purified Water 2201 18.00% 9.00% 9.00%68 Vehicle Parts 8708 28.00% 14.00% 14.00%69 Lamination 4823 18.00% 9.00% 9.00%70 Books 4901 0.00% 0.00% 0.00%71 Tyre Tube 4011 28.00% 14.00% 14.00%72 Tiles 6901 28.00% 14.00% 14.00%73 Glasses for Partiton 7013 18.00% 9.00% 9.00%

S.No. Item Description SAC Code IGST Rate CGST Rate

SGST Rate

1 Labour Payment 99546 18.00% 9.00% 9.00%2 Electrician Charges(Pump etc.) 99863 18.00% 9.00% 9.00%3 Photocopy 99891 18.00% 9.00% 9.00%4 Repairing 99871 18.00% 9.00% 9.00%5 Washing 99971 18.00% 9.00% 9.00%6 Print Out 99891 18.00% 9.00% 9.00%

List of HSN Code and Tax rates of Service received from unregistered Dealer

7 ID Card Print 99891 18.00% 9.00% 9.00%8 TDS Return Filing Fees 99823 18.00% 9.00% 9.00%9 Tent etc. 99633 18.00% 9.00% 9.00%

10 AC Repair 99871 18.00% 9.00% 9.00%11 Insurance Premium 99713 18.00% 9.00% 9.00%12 Video Shooting Charges 99838 18.00% 9.00% 9.00%13 Book Binding 99979 18.00% 9.00% 9.00%14 Annual Maintance Charges 99979 18.00% 9.00% 9.00%15 Typing Charges 99979 18.00% 9.00% 9.00%16 System Format 99979 18.00% 9.00% 9.00%17 CA Fees (for tax related works) 99823 18.00% 9.00% 9.00%18 Hire Charges 99979 18.00% 9.00% 9.00%19 Furniture Repairs 99872 18.00% 9.00% 9.00%20 DSC 99979 18.00% 9.00% 9.00%21 Calender Printing 99891 18.00% 9.00% 9.00%22 Vehicle hiring 99660 5.00% 2.50% 2.50%23 Advertising in print media 99836 5.00% 2.50% 2.50%24 Printing of Books and Periodicals 99891 18.00% 9.00% 9.00%

25Accommodation in hotels, guest houses having room tariff below Rs.1000 99631 0 0 0

26Accommodation in hotels, guest houses having room tariff Rs.1000 and abovebut less than Rs.2500 per room per day 99631 12.00% 6.00% 6.00%

27Accommodation in hotels, guest houses having room tariff more than Rs.2500 per room per day 99631 18.00% 9.00% 9.00%

28 Work Contract - 18.00% 9.00% 9.00%29 All other services not specified elsewhere - 18.00% 9.00% 9.00%

Invoice Number

Invoice Date

Description of Goods/ Services

HSN/SAC Taxable Value Rate Amount Rate Amount Rate Amount

12345678910

Total Invoice Value

M.P. Poorv Kshetra Vidyut Vitran Co. Ltd.Statement of details of Goods Sold and Services Provided by the Company to the Consumer

Total

Name of Customer

अनुल नक -4 (Annexure -4 )

S.No.GST

Registration No. of

Customer

Invoice Detail IGST Payable CGST Payable SGST PayableAddress of Customer

Name Of RAO -

Invoice Number

Invoice Date

Description of Goods/ Services HSN/SAC Taxable

ValueRate Amount Rate Amount Rate Amount

123456789

10

Total Invoice Value

M.P. Poorv Kshetra Vidyut Vitran Co. Ltd.Statement of details of Goods Purchased and Services Received by the Comapny Covered under reverse charge mechanism

अनुल नक -5 (Annexure -5 )

S.No.

CGST Payable SGST Payable

Total

Name Of RAO -

GST Registration

No. of Vendor / Service Provider

Invoice Detail IGST Payable

Address of Vendor / Service Provider

Vendor Status Registered / Unregistered

Name of Vendor / Service Provide

Invoice Number

Invoice Date

Description of Goods/ Services HSN/SAC Taxable

ValueRate Amount Rate Amount Rate Amount

123456789

10

Total Invoice Value

M.P. Poorv Kshetra Vidyut Vitran Co. Ltd.Statement of details of Goods Purchased and Services Received by the Company other than reverse charge mechanism

अनुल नक -6 (Annexure -6 )

Total

Name Of RAO -

S.No.

GST Registration

No. of Vendor / Service Provider

Vendor Status (Registered /

Composition dealer)

Name of Vendor / Service Provide

Address of Vendor / Service Provider

Invoice Detail CGST SGST IGST