RATES ON SALE OF GOODS APPLICABLE TO KPTCL to

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2 Rates on sale of Goods RATES ON SALE OF GOODS APPLICABLE TO KPTCL Sl. No. Description HSN Code SGST CGST IGST Sale of SR Books( Brochures, leaflets and similar printed matter, whether or not in single sheets) Sale Of tender forms( Brochures, leaflets and similar printed matter, whether or not in single sheets) 3 Sale of bad oil (Petroleum oils and oils obtained from bituminous minerals, other than petroleum crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS and other than petrol, Diesel and ATF, not in GST]) Annexure - I Rates on sale of Scrap Waste, parings and scrap, of plastics Cullet and other waste and scrap of glass; glass in the mass Ferrous waste and scrap; re melting scrap ingots of iron or steel Copper waste and scrap Nickel waste and scrap Aluminium waste and scrap Lead waste and scrap Zinc waste and scrap Tin waste and scrap Other base metals, namely, Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles thereof, including waste and scrap 80 to Cermets (Ceramic) and articles thereof, including waste and scrap 2 Hard rubber (for example ebonite) in all forms, including waste and scrap; articles of hard rubber 3 Wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 4 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter Note: Generally in KPTCL, the Scrap will be arrived from the original material, as such the rate of GST applicable for the orginal material shall be considered for the resultant Scrap. 2 The above rates are not exhaustive in nature but illustrative, the above items are only to draw your attention to the relevant services as provided by KPTCL, wherever there is supply of goods and services, a resort to the GST rate finder as published in shall be highly encouraged for appropriate results.

3 Annexure - II RATES ON SERVICES RENDERED/OBTAINED BY KPTCL AS SERVICE PROVIDER/SERVICE RECEIVER & SERVICES UNDER REVERSE CHARGE MECHANISM As Service Provider Sl.No. General Description Service Account Code (SAC) Description SAC Code SGST CGST IGST Supervision Charges collected from parties. Other Professional, technical and Business Services 2 Technical inspection and Certification Charges 3 VSAT Charges from parties 4 Certification charges and Other Charges (including to and fro charges collected when Technical Inspection work is involved) 5 Processing Fee collected towards finalization of evacuation proposals of NCE projects form parties 6 Network Augmentation Charges 7 Grid Support charges from parties 8 Deposit Contribution Works 9 Survey and Map making 0 Internet and Telecommunication Annual O&M Charges from Independent Power Producers 2 For termination of evacuation lines constructed by IPP s and Generating stations at KPTCL Sub-stations / receiving stations 3 For termination of HT/EHT lines constructed by HT/EHT Applicants to the KPTCL Substations/Receiving stations and arranging power supply 4 Liquidated ages/penalties/forfeiture of EMD amounts received/recovered from contractors. Support Services to mining, electricity, gas and water distribution 5 Miscellaneous Services :- Other services (washing, Service Tax on amounts collected from the cleaning and dyeing employees who resigned without giving services; beauty and proper notice/without serving in the notice physical well-being services; and other miscellaneous services including services nowhere else classified) Renting of Immovable Property Services Real estate services As Service Receiver Works Contract Construction of Civil Structure for sale to buyer 2 Rent a Cab Operator Service (Goods Transportation Services) Works Contract as mentioned u/s 2(9) Civil Construction other than & 2 3 Maintenance or Repair Service Maintenance, repair and Installation (Other than Construction) 4 Shift and Minor Maintenance Services Maintenance, repair and Installation (Other than Construction) GTA Service (Without Input)

4 SERVICES UNDER REVERSE CHARGE MECHANISM Sl. No. General Description SAC Description SAC Code SGST Goods Transportation Services GTA Service Legal Services under Reverse Charge Legal and Accounting Service 3 Sponsorship services Sponsorship services and Brand Promotion Services CGST IGST Director of a company Director of a company (Other than whole time Directors) Note: The above rates are not exhaustive in nature but illustrative, the above items are only to draw your attention to the relevant services as provided by KPTCL, wherever there is supply of goods and services, a resort to the GST rate finder as published in shall be highly encouraged for appropriate results.

5 Statement showing the details of records involved in the day to day activity Under GST rules Sl. No. Nature of activity Acceptance of Goods or Services or both supplied by Registered persons Documents involved as per GST rules. Tax invoice (from the supplier) 2. Monthly Returns in Annexure - III & IV 2 3 Acceptance of Goods or Services or both supplied by Unregistered persons (Reverse Charge Mechanism) Receipt of goods from the supplier who opted for composite scheme or receipt of exempted goods or services. Tax invoice (to be issued by KPTCL) 2. Payment voucher (to be issued by KPTCL) 3. Monthly Returns in Annexure - V & VI Bill of supply (to be given by supplier) 4 Supply of Goods/Services or both by KPTCL. Tax invoice (to be issued by KPTCL) 2. E-way bill (to be issued by KPTCL) 3. Monthly Returns in Annexure - VII & VIII