Goi Circulars & Enc Memos On Pmgsy Pending Issues 070324

GOVERNMENT OF ANDHRA PRADESH
PANCHAYATI RAJ DEPARTMENT

Office of the Engineer-in-Chief, PR, Vijayawada
Memo No.B-PMGSY/Circular/2017-18 Dt:07.03.2024
Sub:- APSRRDA - PMGSY Budget - Certain instructions already issued on PMGSY
Programme - Information not received from EE, PIUS - Reminded - Reg.
Ref: 1)File No.NRRDA-G021(17)/2/2019-FA (369483), dt:29.11.2022 of
NRIDA, MORD, New Delhi.
2) This office Memo No.
3) This office Memo No. B.PMGSY/Circular/2017-18, Dt:05.01.2023.
B.PMGSY/Circular/2017-18, Dt:27.01.2023.
4)File No.NRRDA-GO21(17)/3/2019-FA (359213), dt:26.10.2023 of
NRIDA, MORD, New Delhi. (on GST etc., )
5)File No.NRRDA-A015/1/2020-FA (371077)/2470-2498, dt:03.11.2023 of
NRIDA, MORD, New Delhi (on Admn., expenses)
6)File No.NRRDA-G021(17)/1/2017-FA (353954)/2558-2588,
dt:03.11.2023 of NRIDA, MORD, New Delhi. (on fixed assets)
7) This office Memo No. B. PMGSY/Circular/2017-18,
(3 memos on Ref.5th & 6th cited). Dt:08.11.2023.
&&&
All EE, PIUs/SEs, PR/DPREOs, PR in the State are here by

above instructions/orders received from the NRRDA/MORD, certain informed that, as per the
for from the EE, PIUS from time to time. But so far noting is information is called
materialised,
undersigned is facing embarrassing before the MORD, during the meetings.
for which, the
Therefore, the EE, PIUs are once again reminded in the matter.
1) All EE, PIUs in the State are already informed that, the cheques are
not allowed
under 1045 SNA Account, except recoveries w.e.f.01.04.2023, as per the GOAP,
Finance Dept., orders. But, certain PIUs are ignore the same and asking about the
payments through cheques from 1045. Hence, all EE, PIUS are requested to kindly
avoid this.
2) The MORD has created the following two Accounts for PMGSY/RCPLWEA
Programme, in addition to AP SNA (1045) Account. (Ref.1t cited).
1) Holding Account for payment of recoveries and
2) Security Deposit Account for payment of Deposits to the Contractors.
3) The mapping of 1045 to Holding Account is under process by the MORD, as such,
the cheques are allowed for Recoveries only from 1045 Account w.e.f.01.04.2023.
4) Non submission of Details of Deposits:
As per the MORD orders, all EE, PIUs in the State were already requested to furnish
the data relating to unpaid statutory recoveries, deposits, liabilities to the
contractors, so as to transfer the funds from 1045 to Security Deposit Account.
But, unfortunately, the information is not received so far from any EE, PIUs.
The payment of Deposits was withheld from 01.02.2024 from SNA (1045) Account.
Even then, the information is not received so far. The Contractors are pressing for
their Deposits.
The MORD is pressing for transfer of funds from 1045 to Security Deposit ACcount.
This office is helpless to transfer the said funds, without knowing the factual figures
and also unable for payment of Deposits to the Contractors, for which, the EE, PIUS
are only responsible.
Hence, all PIUs are requested to submit the information by 20.03.2024, failing
which, the EE, PIUs are held responsible for further consequences.
5) Non closure of Maintenance fund 05th of subsequent month:

As per PMGSY guidelines PMGSY account should be updated in the OMMAS and
closed by the PIU by 05th of subsequent month. The PIUs are not folowed the
PMGSY guidelines and updated their records.
The AG Audit/MORD Audit paras are pending in this regard. Due to which, the funds
and sanction of works under Maintenance are stopped by the MORD.
Hence, all EE, PIUs are requested to update the accounts in OMMAS and close the
accounts by 05th of subsequent month.
6) Non submission of GST information:
The MORD is ready to pay the difference of GST from 12% to 18% central share
and called the information in the prescribed proforma. As such, vide Memo No.
Budget/PMGSY/Circular/2448/2017-01 Dated 08.11.2023, all EE, PIUs are
requested to furnish the additional burden on account of change taxes from VAT to
GST and also GST rate increase from 12% to 18% and the same is still awaited.
The MORD/NRIDA has given final deadline as 31.03.2024.
Hence, the EE, PIUs are requested to submit the information by 20.03.2024 without
fail, otherwise, the entire expenditure will be met by the State only, for which, the
EE, PIUS are held responsible, for further consequences.
7) DPR Charges:
As per PMGSY programme fund guidelines, the DPR charges are released to DPR
supplier before release of first bill(or) at the time of first bill. But, certain PIUs are
requested this ofice to release the DPR charges, after completion of entire
payments (PCR) and also work closed/locked in OMMAS, which is not feasible.
Further, observed that, most of PIUs are released the DPR charges after completion
of work and alsO not entered in OMMAS within time.
Further, some PIUs were not charged the DPR released amount to concern road
account in OMMAS.
The PIUs are send proposals to release the LOA to this office, without adding the
DPR advances already released against said work.
Hence, all EE, PIUs, are requested to take action as per rules, while submitting the
LOAs to this office and also enter the data in OMMAs, to avoid further
Consequences.
8) Non (or) delay payment of recoveries to concern statutory authorities
The NRIDA observed that, some of the PIUs are non-remitted or delay in remittance
of statutory recoveries within stipulated time and also some times after payment
of statutory recoveries, they are not updated in the OMMAS.
Hence, all EE, PIUS are requested to pay the statutory recoveries within the time
and update the same in the OMMAS by every month.
9) Non submission of Admin expenditure details
All EE, PIUs vide Memo No.
Budget/PMGSY/Circular/2448/2017-01
08.11.2023, have requested to furnish admin expenses incurred in the FY 2021-22
Dated
& 2022-23 and not received so far.
Hence, all EE, PIUS are requested to submit the information by 20.03.2024 without
fail.
10) Fixed Assets Verification:

This office Memo No.
Budget/PMGSY/Circular/2448/2017-01 Dated 08.11.2023, it
was informed to maintain separate fixed asset register and verify the
fixed assets
and submit the physical verification report to this office by
received so far. 30.11.2023 and not
Hence, all EE, PIUS are requested to submit the information by 20.03.2024 without
fail.
11) Non submission of DGPS Survey, NPV and other

expenditure incurred for Forest
Clearance:
This office Memo No.
Budget/PMGSY/Circular/2448/2017-01
the PIUs concern are requested to furnish the details Dated 12.01.2023,
expenditure incurred under
DGPS Survey, NPV and other expenditure incurred for Forest Clearance and not
received so far.
The PIUs concern are requested to submit the information by 20.03.2024

fail.
without
12) The payments under Routine Maintenance Fund for Roads is only through
e.marg
and Cheques (3091) are only allowed for payment towards Bridges only. Certain
PIUS are asking for payment of Roads through cheques and it is not possible and
will be take action against the EEs, if payment made.
13) All EE, PIUS are requested to furnish entire details of work, at the time of
for release of funds to this office i.e. certain cases PCR not enclosed/ in request
certain
cases RAS orders not enclosed, to avoid further delay.
14) All EE, PIUS are informned that, the MORD is appointed an Audit Team with 6 to 7
Officers and they visited every PIU and Audit the Office thoroughly on
PMGSY/RCPLWEA Programme separately. Hence, the EE, PIUS are requested to
prepare entire records and produce the same before Audit and see that the Audit
will complete without any adverse remarks.
All SEs/DPREOs, PR in the State are requested to monitor the above
issues
regularly, for smooth functioning of the CSS Programme.
Encl: As above for ready reference.
Sd/-B.Balu Naik,
Engineer-in-Chief, PR,
To
Vijayawada.
All Executive Engineers, PIUs in the State.

All SEs/DPREOS, PR in the State.
The Executive Engineer, PMGSY, O/o ENC, PR, Vijayawada for taking further action.
//Authenticated//
NON TECHNICAL PERSONAL ASSISTANT
O/o. ENGINEER-IN-CHIEF
PANCHAYAT RAJ, VIJAYAWADA, A.P
PANCHAYATI RAJ DEPARTMENT
Office of the Engineer-in-Chiet (PR) Vijayawada
emo:No. B-PMGSY/Circular/2017-18 Dt.26-12-2022
Sub: APSRRDA - PMGSY Budget - Certain instructions on PMGSY Programme
Standard Operating Procedure (SOP)

and "Security Deposit Account" in PMGSY - Instructions
for Opening of
"Holding Account"
Issued Reg.
Ref: File No.NRRDA-G021 (17)/2/2019-FA (369483) Dated 29.11.2022 from

Director (F&A) NRIDA, GOL.
&&&
The Director (F&A), vide reference cited, has issued Standard Operating
Procedure (SOP) for opening of new Holding account for deductions (recoveries) and
Security Deposit Account pertains to Contractors Deposits.
The
Ministry of Finance (MoF) Memorandum No.
16h March, 2022, it has been decided to open a
I(13)/PFMS/FCD/2020, dated
separate bank account (to be called as
"Holding ACCOunt") tor
holding of tax and other
as per MoF
statutory deductions. In addition to thisS
Memorandum dated 24th, May, 2022, there is a need to open a
MOD ACCount tor
keeping the Security Deposit amount (to be called
separate
Account ), to be deducted from the bills of contractor.
as
security Deposit
AS per the above guidelines, the ENC Office is going to open the
Accounts in UBl, Ring Road Branch, Vijayawada and the Account Details
following new
will
intormed to the EE, PIUS. be
1)Holding Account to keep statutory Recoveries

2)Security Deposit Account to keep Deposits colected from the
Contractors.
A detailed sOP (Standard
operating procedure) i.e. functioning of
ACCOunt and security Deposit Account is detailed below. Holding
In view of the above, al the
Engineers, PIUS in
superintending
the State are requested to
Engineers, PR and Executive
complete the following activities.
Pay all outstanding
statutory liabilities in the PIU I.e. Income Tax
Labour cess etc, by 10.01.2023 / GST
as per exIsting
and surrender the balance procedure 1.e. by way cheques
cheques to the ENC Ortice by l1.01.2023
special messenger. through
As per OMMAS Statutory
recovery amount must be Zero by 10.01.2023.
Statutory recoveries account head IS as under: The
HOA
Description
Income 1ax and
Surcharge from Contractors/ Suppliers
Commercial/sales/Entry
Any
tax from Contractors/ Suppliers
Other statutory Deductions
2.04 Tax Deducted at Source
2.04,
-
GST
Tax Deducted at Source
2.04. 02 -CGST
Tax Deducted at Source
4 .03 -SG5|
. Tax Deducted at Source
-GST
.u 04 Tax Deducted at
Source -UGST
5. CGST collected on Tender Fees
5.2 SGST collected on Tender Fees
5.3 IGST collected on Tender Fees
4 UTGST COllected on Tender Fees
dentiy the contractor wise deposits and deposits amount must be tallied with
the oMMAS and send the details to this office by 11.01.2023 in Ink signed copy
and soft copy to the [email protected].
The deposit head in OMMAS is as under:
HOA Description
3.Earnest Money Deposits from Contractors/ Suppliers
3.2 Security Deposit from Contractors/ Suppliers
.3 Sums due to Contractors on closed
accounts.
3.4 Miscellaneous Deposits
3.5
Royalties
All PUs are requested to make the following account head as zero by
10.01.2023. Please provide contractors /employee wise/vendor Wise/ cheque wise
details, if incase not zero.
11.07 Special Works-Reparation of completed PMGSY roads

damaged by extraordinary calamities etc
14.1 Against Contractors
14.2
Against staft
14.3 Miscellaneous Advances for DPR
15.1 d s n in Chest
15.2 Imprest with Staff
17.1 Advance Payment to Contractors
1/.2 Materials issued to Contractors
I/.3 Secured Advance against materials
17.4 Mobilization Advance
17.5 Machinery Advance
17.6 Advances to Suppliers
1/.7| Other Advances
Z1.1 Interest recelved from Bank Account
21.2 Forfeiture of Earnest Money Deposit
1 ..3 Fines, Forfeitures, Penalties etc
21.4
Credit
Any Other non refundable Deductions from
Contractor /
Supplier Bill
22.1 Recoverable From State Government
Therefore, in view of the MORD

guidelines and
procedure,
Holding Account (for recoveries)
A l l PIUs must be
surrender all chegue bookS relating to PMGSY
Administrative Expenses Fund by 10.01.2023 to this Pragramme &
recoveries. office, duly made entire
All PIUs are
requested to initially
less deductions i.e. without generate net the
payment file (the gross
with net amount deductions) in OMMAS amount
using DSC. This payment file
would be forwarded to
onwardsS. PFMS for payment from 11.01.2023
Alter the net
payment to the contractor or
vendor is
dgain apPply the DSC for successful, the PIU shall
transferring the deductions to the Holding Account
Account umber will be intimated separately and also mapped to the OMMAS by
the ENC Office).
Thereafter, the PlU shall use the Holding Account to make statutory recoveries as
prescribed from time to time, through cheque to the concerned authorities (this
account cheques will be issued to the PIUs by the ENC office).
These deductions will be shown as "Outstanding" in the "Deduction Settlement"
form in PFMS.
T h e PIUS shall use the "Deduction Settlement" feature in PFMS to enter the
tax/deduction details for all vendor payments, which are reported as successful
by bank. This wil clear the "Outstanding" status of settlement.
All Deductions must be paid within 14

days from the contractor payment file
generation date and enter the same on the same day in OMMAS.
Security Deposit Account:

The new Security Deposit Account will be opened by the ENC Office and the Account
Number will be intimated to the
PIUs.
hen
ACCount
already existing Security Deposits with PIUS should transfer from the Present
(2045) to newly opened
should send the Iist of each
Holding Account duly usingDsC in OMMAS and send
and soft copy). Then,
Security Deposit details to this office (ink singed copy
transfer the Security Deposits from Holding Account to
ECurity Deposit ACCOunt through Cheques (Holding Account Cheques will be supplied
to the PIUs
by the ENC Office).
n respect of new
payments, the PIUS has to transfer the
security
(3.02) to the
Holding
Account in the
Deposit amount
transter the same amount to first instance, through DSC in OMMAS and then
Security Deposit ACcount through Cheque (Holding9
ACcount Cheques will be issued).
The
repayment of Security Deposits to the concerned
Contractors will be
the ENC Office from
security Deposit Account, after receipt or the detailsmade fromn
PIUS along with the from the
pass orders & necessary documents. The
consolidated details of the PIus, should send the
Deposits,
after
Security Deposit Account, by the PIUs for shifting
the funds from Holding Account
to
repayment the same.
Hence, all Executive
Engineer, PIUs in the State are
requested to follow the above
guidelines scrupulously from time to time.
Sd/-B.Balu Naik
Engineer-In-chief, PR
VIjayawada
The All Executive

Engineer's PIU Division in the state.
Copy to the all
Superintending Engineers, in the
state.
//t.c.f.b.o//
Superintendent
THTUT TarhT HATT, HTER TEATT )
National Rural Infrastructure Development Agency
(Ministry of Rural Development, Govt. of india)
Floor, 15-NBCC TOwer, Bhikaji Cama Place, New
Delhi-1 100t6
File No. NRRDA-Go2(17)/2/2019-FA(369483)
Date: 29.11.2022
To,
CEO/ CE of SRRDAs/RCPLWEA Departnments of all States/ UTs
Subject: Standard Operating Procedure

(SQP for opening of Eolding Accountand
Security Deposit
Account in PMGSY.
Dear Sir/Madam,
AS per
Ministry of
Finance (MoF) Memorand
um No. I(13)/PFMS/FCD/2020, dated i6th
arch, 2022, has been
it decided to opeti sepurate bànk account (to be called as
ccount) tor liolding of tax and uther "Holding
emorandum dated 24th, statutory deductions. In acddition to this, as per MoF
May. 2022, there is a ned to open a
.eeping the Security Deposit anount scparate MoD ACcount tor
(to be called as "Security Deposit Account),
deducted from the bills of to be
contractor. A detailed SOP for
ACCeunt ànd
Security Deposit
opening and
Account is deta:led below:
ot functioning "Flolding
Stepstor operation
of Holding Account
SRRDA Shall
open a
separate bank account i.e.
Dank, wihere SNA is Holding Account preterably in the same
he
held.
Holding Account will be a non-interest bearing account, where the
funds can be held for a maxinum period ot 14
tiansferred
This account should be used days.
Dtiier source tor only tor transter of tunds
through PEMS and not trom any
proLessitng he
payilientof
The SRRDA shall
register the acauctions.
Holding Accouni details for
validation.
PMGSY on PFMS for account
PIUs of SRRDA shall first
generate the net pay1ment file (the
deductions) on OMMAS using DSC. This gross amount less
1orwarded to PEMS tor
payment file with net amount would be
6.
payment.
Atter the net
paym 2nt to the contractor or vendor is successtul, the
the DSC tor transterring, tihe PIU shall
deductions to the again apply
SRRDA/PIU shall use the Holding Account.
Holding
Account to make
statutory payments or deductions
as
prescribed trom time to tume outside PEMS
challain. through internet
banking, cheque or
These deductions will be
shown as
t PFMS. "Outstanding in the "Deduction Settlenient" form
The SRRDAs/PIUs shall use tie
"Deduction Settlement" teature in
tax/deduction details tor all vendors
PFMS to
enter the
bank. ThiS will clear the payitents, which are
reported as successtul by
QutStanding" starus of settlement.
10. All SRRDAs/PIUs need to make such deducticns payment at the earliest and not
ater than 14 days from the date of transfer of such funds to Holding Acount,
Alter lapse of 14 days, the un-utilized money shall be credited back to the SNA
and SRRDAs/PIUs will have to repeat steps mentioned at point A6 to A9
for discharging the liabilitics of Statutory Deductions.
abov
B. Stepsfor operation of Security Deposit. (SD)Accnunt
I. SRRDAs will open a new bank account for

keeping "Security Deposit in any
Scheduled Cormmercial Bank authorized to conduct Government business by the
state government.
Entire fund lying under head ot account 3.02 (Security Deposit), as on the date
ofexecution will be first transterred to the
"Holding Account. For this purpose,
each of the PIU under SRRDA will physically transfer its Security Deposit balance
ying under accounting head 3.02), through PFMS using DSC available with
l1em.
Entry to be passed at the time of transfer of funds will be as under:
Holding Bank A/c (16.03) Dr. XX
To Bank Account-SNA (16,01)
5. From the "Holding Account" these funds should be transferred to the "Security
Deposit" account. Transfer of funds from Holding to SD account will NOT
be routed through PFMS. Entry to be passed at the time ot transter
funds s
Security Deposit Bank A/c (16.04)Dr. xxx

o Holding Bank A/c
(16.03) XXX
Instructions at 2 and 3 above are for capturing the opening balance of

security deposit and thus are one-time exercise. However, in case of all
future cases, the Security Deposit adjusted from the
would be shown as a deduction (in the
running bill ot contractor
running bill) and same process as
mentioned in para 2 and 3 above shall be used to transter the
first Security Deposit
to
"Holding Account and finally to the "Security
Deposit account.
5. Entire amount in the

new Security Deposit bank account shall be
kept in the MoD/FD
for which bank has to retail FD interest
give on the outstanding balarnce.
6. SRRDA should undertake a bipartite or
tripartite agreement with the bank tor this
purpose.
At the time
of release of the Security Deposit to the contactor, bank shall
liquicdate the
FD for the
required sum on LIFO (Last In First Out) basis.
7. Advances
Advance given by
7.08 Security Deposit
Debit 7.08 SRRDA/DPIU
Corrigendum to EXplanatory Notes on Chart of
Account Accounts
Code
Number ENplanatory Notes

403 his Account head is to be used tor
Advance taken irom
Deposit. Security
16.03 his Account head used for
payment of Statutory dues from
Ccount. Holding
26.04
his Acount heai used for
payment of
Security Deposit from SD
7.0
ccount
This Account head is to be used tor
Advance given by Security Deposit
12. AS
per the mandate of PEMS
payment of system, all
expenditure shall
through PFMS for effective
monitoring of Government
be routed
systern,
the Funds. In the
expenditure on account of Security proposed
Step- Bi to B4, mentioned above. It's aDeposit
PFMS in has been routed
through
basic accounting
expenditure shall be reported only once to principle that
the instant
case,
expenditure on account of
Managenent Information System. In
PEMS at the time to
transteri
security deposit is being reported to
remaining transactions related
ing the "Holding Account.Hence, the
to
payment transaction in and

to
Security Deposit (step- B8 onwards) i.e. e-
out of the SD bank
release of
security deposit account, either at the time of
due to the contractor or
from SD account
(or at the time of drawing temporary advance
PFMS because cf the recoupment) should not be routed
again would lead to
tact that
routing tlese transaction through PFMS through
overstatement of again and
expenditure
13. The balance sheet
of PIU and SRRDA should be
prepared as usual,
In view ot the
above, you are
requested to
outlined abovekindly
SRRDA/PIUs to follow the procedure
instruct the
concerned ofticers at
for
Security Deposit Account arid opening of
Holding Account and
booking under above
mentioned heads
accordingly.
Your sincerely,
Copy tor intormation to:

APraddep Agrawal)
Director (F&A)
1. PPS to JS{RC), MoRD, Krishi Bhawan, New Delhi.
2. FCs of
SRRDAs/RCPLWEA Departiments of all States / UTs.
3. Director (P-1), NRIDA,
New Delhi.
ShriVijay Ingle, Programiner tor uploading on website.
Once MoD/FD is liquidated, as mentiored in para (7) above, P!U will issue e-paynent
instructios to the bank tor release of SD amount due to the contractor. Entry to b:
passed at the time of transfer of funds is:
Security Deposit (3.02 Dr. XX

To Securily Deposits Bank A/c(i6.0,)
9. Under exigencies, SRRDAs may permit PlUs to utilize the funds lying under SD
account by drawing a temporar advance form the SD account. Entry to
passed at the drawing the advance 1S:
Bank Account-SNA(16.01) XX
Advance given by Security Deposit (17.08) Dr. XX
To
Advance taken frorn Secirity Deposit (4.03)
Security Deposit Bank A/c (16.04)
.
However, amount utilized must be recouped at the earliest to avoicl loss ot
interest in the SD account.
Entry to be passed at the tine of recoupment IS
Security Deposit Bank A/c (16.04) Dr.

Advance taken from
Security Deposit (4.03) Dr. XX
To
Advance given by Security Deposit (17.oS)

Bank Account-SNA(16.01) xX
I1. Accounting heads required to be opened tor these

Delow:
transactions are detailed
FTORramme Funa
Credit/Major Account
Debit Head Head
S.No Head of Account Entry to be
Balance Number_ number made
4 Creditors by
Advance taken from
4.03 Security Deposit Credit 4-03 SRRDA/DPIU
6. BankBalance
10.03 Holding Bank Account Debit
0.03 SRRDA/DPIU
Security Deposit Bank
O4 Account Debit 6 i6.04 SRRDA/DPIU
~l~~ ~tJnot ~ fa®t~ ~
(~~~' m«r~)

(Ministry of Rural Development, Govt. of India)
S"' Floor, 15-NBCC Tower, Bhikaji Cama Place, New Delhi-110066
Date: 29.11.2022
To,
CEO/ CE of SRRDAs/RCPLWEA Departments of all States/ UTs
Subject: Standard Operating Procedure (SOP) for opening of "Holding Account " and
Security Deposit Account" in PMGSY.
Dear Sir/Madam,
As per Ministry of Finance (MoF) Memorandum No. I(13}/PFMS/FCD/2020, dated 161h

March, 2022, it has been decided to open a separate bank account (to be called as "Holding
Account") for holding of tax and other statutory deductions. In addition to this, as per MoF
Memorandum dated 24th, May, 2022, there is a need to open a separate MoD Account for
keeping the Security Deposit amount (to be called as "Security Deposit Account"}, to be
deducted from the bills of contractor. A detailed SOP for opening and functioning of "Holding
Account" and "Security Deposit Account" is detailed below:
A. Steps for operation of "Holding Account":
I. SRRDA shall open a separate bank account i.e. Holding Account preferably in the same
bank, where SNA is held.
2. The Holding Account will be a non-interest bearing account, where the transferred
funds can be held for a maximum period of 14 days.
3. This account should be used only for transfer offunds through PFMS and not from any
other source for processing the payment of deductions.
4. The SRRDA shall register the Holding Account details for PMGSY on PFMS for account
validation.
5. PIUs of SRRDA shall first generate the net payment file (the gross amount less
deductions) on OMMAS using DSC. This payment file with net amount would be
forwarded to PFMS for payment.
6. After the net payment to the contractor or vendor is successful, the PIU shall again apply
the DSC for transferring the deductions to the Holding Account.
7. SRRDA/PIU shall use the Holding Account to make statutory payments or deductions
as prescribed from time to time outside PFMS through Internet banking, cheque or
challan.
8. These deductions will be shown as "Outstanding" in the "Deduction Settlement" form
of PFMS.
9. The SRRDAs/PIUs shall use the "Deduction Settlement" feature in PFMS to enter the
tax/deduction details for all vendors payments, which are reported as successful by
bank. This will clear the "Outstanding" status of settlement.
10. All SRRDAs/PIUs need to make such deductions payment at the earliest and not
later than 14 days from the date of transfer of such funds to Holding Account.
After lapse of 14 days, the un-utilized money shall be credited back to the SNA
and SRRDAs/PIUs will have to repeat steps mentioned at point A6 to A9 above,
for discharging the liabilities of Statutory Deductions.
B. Steps for operation of" Security Deposit (SD) Account":
1. SRRDAs will open a new bank account for keeping "Security Deposit" in any
Scheduled Commercial Bank authorized to conduct Government business by the
state government.
2. Entire fund lying under head of account 3.02 (Security Deposit), as on the date
of execution will be first transferred to the "Holding Account". For this purpose,
each of the PIU under SRRDA will physically transfer its Security Deposit balance
(lying under accounting head 3.02), through PFMS using DSC available with
them. Entry to be passed at the time of transfer of funds will be as under:-
Holding Bank Ale (16.03) Dr. xxx

To Bank Account-SNA (16.01) · xxx
3. From the "Holding Account" these funds should be transferred to the "Security
Deposit" account. Transfer of funds from Holding to SD account will NOT
be routed through PFMS. Entry to be passed at the time of transfer of
funds is
Security Deposit Bank Ale (16.04)Dr. xxx

To Holding Bank Ale (16.03) xxx
4. Instructions at 2 and 3 above are for capturing the opening balance of

security deposit and thus are one-time exercise. However, in case of all
future cases, the Security Deposit adjusted from the running bill of contractor
would be shown as a deduction (in the· running bill) and same process as
mentioned in para 2 and 3 above shall be used to transfer the Security Deposit
first to "Holding Account" and finally to the "Security Deposit" account.
5. Entire amount in the new Security Deposit bank account shall be kept in the MoD/FD
for which bank has to give retail FD interest on the outstanding balance.
6. SRRDA should undertake a bipartite or tripartite agreement with the bank for this
purpose.
7. At the time of release of the Security Deposit to the contractor, bank shall liquidate the
FD for the required sum on LIFO (Last In First Out) basis.
8. Once MoD/FD is liquidated, as mentioned in para (7) above, PIU will issue e-payment
instructions to the bank for release of SD amount due to the contractor. Entry to be
passed at the time of transfer of funds is:
Security Deposit (3.02) Dr. xx

To Security Deposits BankA/c(16.04) xx
9. Under exigencies, SRRDAs may permit PIUs to utilize the funds lying under SD
account by drawing a temporary advance form the SD account. Entry to be
passed at the drawing the advance is:
Bank Account-SNA(16.01) Dr. xx

Advance given by Security Deposit (17.08) Dr. xx
To
Advance taken from Security Deposit (4.03) xx
Security Deposit Bank A/c (16.04) xx
10. However, amount utilized must be recouped at the earliest to avoid loss of
interest in the SD account. Entry to be passed at the time of recoupment is:
Security Deposit Bank A/c (16.04) Dr. xx

Advance taken from Security Deposit (4.03) Dr. xx
To
Advance given by Security Deposit (17.08) xx

Bank Account-SNA(16.01) xx
11. Accounting heads required to be opened for these transactions are detailed
below:
Programme Fund
Credit/ Major Account
Debit Head Head Entry to be
S.No Head of Account Balance Number number made by
4. Creditors
!Advance taken from
4.03 Security Deposit Credit 4 4.03 SRRDA/DPIU
16. Bank Balance
16.03 Holding Bank Account Debit 16 16.03 SRRDA/DPIU
Security Deposit Bank
16.04 !Account Debit 16 16.04 SRRDA/DPIU
17. Advances
!Advance given by
17.08 Security Deposit Debit 17 17.08 SRRDA/DPIU
Corrigendum to Explanatory Notes on Chart of Accounts

[Account
Code
Number Explanatory Notes
4.03 ll'his Account head is to be used for Advance taken from Security
Deposit.
16.03 This Account head used for payment of Statutory dues from Holding
Account.
16.04 his Account head used for payment of Security Deposit from SD
!Account.
17.08 tfhis Account head is to be used for Advance given by Security Deposit.
12. As per the mandate of PFMS payment of system, all expenditure shall be routed
through PFMS for effective monitoring of Government Funds. In the proposed
system, the 'expenditure on account of Security Deposit has been routed through
PFMS in Step- B1 to B4, mentioned above. It's a basic accounting principle that
expenditure- shall be reported only once to Management Information System. In
the instant case, expenditure on account of security deposit is being reported to
PFMS at the time to transferring it to the "Holding Account ". Hence, the
remaining transactions related to Security Deposit (step- B8 onwards) i.e. e-
payment transaction in and out of the SD bank account, either at the time of
release of security deposit due to the contractor or drawing temporary advance
from SD account (or at the time of recoupment) should not be routed through
PFMS because of the fact that routing these transaction through PFMS again and
again would lead to overstatement of expenditure.
13. The balance sheet of PIU and SRRDA should be prepared as usual.
In view of the above, you are requested to kindly instruct the concerned officers at
SRRDA/PIUs to follow the procedure outlined above for opening of "Holding Account " and
Security Deposit Account" and booking under above mentioned heads accordingly.
Your sincerely,
Copy for information to:

1. PPS to JS(RC), Mo RD, Krishi Bhawan, New Delhi.
2. FCs of SRRDAs/RCPLWEA Departments of all States / UTs.
3. Director (P-I), NRIDA, New Delhi. ·
4. Shri Vijay Ingle, Programmer for uploading on website.
~l~G( 91tlJilOl ~ ~Cf5ler ~
( lJTlftur ftrcm:r ~, m«r WCfiR )
National RuralInfrastructure Development Agency
5th Floor, 15-NBCCTower, Bhikaji Cama Place, New Delhi-ll0066
No. NRRDA-G021(17)/3/2017-FA-359213 / Lr;2_b~460 Dated: 05.02.2024
To,
CEO/CE ofPMGSY of all SRRDAs/RCPLWEAs/UTs
Subject: Calculation of additional liability due to GST implications and its

adjustment against available savings.
Sir/Madam,
Reference is invited toward this office letter dated 06.06.2018; 12.04.2022;

12.10.2022 & 26.10.2023 (copy enclosed), wherein the methodology, to work out the
impact of GST for all the works individually under all the categories, was suggested. It
was also informed to the States that any cost escalation due to GST implications shall
be borne by MoRD and the State concerned, in their existing sharing pattern. It was
further informed to the States that the funds requirement for additional liability on
projects under PMGSY due GST implications may be met from the project saving, if
any.
2. SRRDAs may adjust the additional liability of GST from the project saving, as
detailed below:
i. Adjust additional liability from the savings of a particular Package;
ii. In case, savings are not available in the Package concerned, the GST liability
may be adjusted from the savings of the Batch as a whole;
iii. In case savings are also not available in the Batch concerned, the savings (all
together) available for that particular financial year may be utilized;
iv. In case savings are still not available for a particular financial year the GST
liability may be adjusted from the savings, if available under funds released to
SRRDAs for PMGSY scheme i.e. PMGSY 1/ II/ III/ RCPLWEA;
v. Any funds required over and above due to GST implications may be furnished
to NRIDA for onward submission to MoRD.
3· All SRRDAs/UTs/RCPLWEAs were requested to work out the Road-wise

additional liability arising from GST implications, adhering to the relevant contract
provisions and guidelines issued by NRIDA/MoRD/MoF, and any subsequent updates.
This additional liability should be adjusted using the methodology outlined in Para 2
above under intimation to NRIDA and also furnish all the supporting documents,
duly certified by chartered accountants and verified by the FCs/CEOs of the
respective SRRDAs/UTs/RCPL WEAs.
L
4. Timely payment of GST to the contractors/agencies is sole responsibility of the
PIUs/SRRDAs concerned. However, while releasing the GST payment to the
contractors/agencies, the PIUs/SRRDAs may ensure that the same is being released
after due diligence and is in accordance with the relevant provisions of contract,
guidelines/norms issued by NRIDA/MORD/Gol/GST Authority and commensurate
with relevant GST returns of the contractors/agencies etc.
5· A VC meeting was also convened by F&A Division, NRIDA on 05.01.2024 to

resolve the issues, if any, faced by States to work out the additional liability on projects
under PMGSY due GST implications, as per the format provided by NRIDA (MoM
enclosed). It has already been apprised to the States that in view of the timeline of
March, 2024 for completion of PMGSY-I; II & RCPLWEA the work of calculation of
additional liability on projects under PMGSY due to GST implications is to be
completed on priority and furnished by 29th Feb, 2024 positively, for onward
submission to MoRD.
6. It is further informed that a module in OMMAS to upload the all the GST
related documents is being rolled out. PIUs/SRRDAs may ensure that once the above
module will make operational, the previous/future relevant GST payments documents
will be invariably uploaded on OMMAS.
Yours Sincerely
Enclosure.As above
(Devinder umar)
Director (F&A)
Copy to:
1. PPSto OG, NRIDA, for information

2. Financial Controller of PMGSY of all the SRRDAs/UTs/RCPL WEAs for
necessary action.
3· C-DAC team is requested to develop a utility/module in OMMAS for uploading
of various GST payment- related documents.
491/504
NRRDA-G021(17)1 3/2017-FA ~ t:fR:c SRT
734520f2022/(F&A)
, , National Rural Infrastructure Development Agency QV c:: r;rr~~'J' c'-
.,~. Ministry of Rural Development, Government of In?ia Uf(0,r;//8-
AD. 15 NBCCTower 5th Floor Bhikaji Cama Place, New Delhl-l10066
~ , '9
File No. NRRDA-G021(17)/32017-FA )'9-'73, -<1 Id' '2-/ (7 ~ Dated: 06.06,2018
To
The Principal Secretary/ Secretary of Nodal Departments of PMGSY (State/UT), Empowered

Officers/Cf Os & Chief Engineers of SRRDAs,General Managers Finance (NEAs). (All State)
Subject: Implementation of Goods and Service tax- Works Contract
Sir/Madam,
Government of India has enacted the Goods and Services Act 2017 throughout India
w.e.f. 1.07.2017. The GST has subsumed various indirect Taxes of both the Central & State
Government, such as Central Excise Duty, Service Tax, Central Sales Tax (CST/ Works
Contract Tax (WeT)/ State Value Added Tax (VAT):Additional Custom Duty (CVD) and special
Additional Duty (SAD) apart from Entry Tax and bctroi Charges etc.
2. The Standard Bidding Document (SBD) makes' provisions about the taxes which directly
related to Contract Value. It incorporates that whenever the tax structure is changed during
the ongoing contract and new law comes into force then the contractor has to be refunded
the increased amount of taxes, if any and similarly, recovery is to be made from the
contractor if the taxes have decreased.
3. On request of various States, seeking clarifications of GST and issuance of guidelines for
future references, this office in consultation with Integrated Finance Division (IFD) of
Ministry of Rural Development (MoRD) has worked out comprehensive guidelines and
categorized all the projects under PMGSY into four different categories of A, B, C and D to
enable the States to calculate additional tax burden.
4. The adoption and the consequent implication of GST under PMGSY will be on the
following categories of works -
i. Works sanctioned, prior to 01.07.2017, under different phases of PMGSY and which
are ongoing i.e. subsisting contracts( including the delayed projects, beyond the
original intended completion date) under various stages of physical and financial
progress -(Category A)
ii. Works sanctioned, after 01.07.2017, under different phases of PMGSY wherein GST
has not been accounted for in the original proposal/sanction and wherein Tenders
have been completed-(Category B)
iii. Works sanctioned after 01.07.2017, under different phases of PMGSY wherein GST
has not been accounted for in the original proposal/Sanction and for which tender
process has not been initiated - (Category C).
iv. All new works proposed and yet to be proposed i.e. works which are in the pipeline
under PMGSY- (Category OJ.
5. Following are the Guidelines suggested to be followed by all SRRDAs_
A. Category A .
i. The new Goods and Services Tax (GST) laws require that all invoices should show the value
of supply and GSTseparately, and the value of supply will therefore, include non-GST taxes,
which remain embedded in the input prices, such as taxes on petroleum products.
CYY)) 0
492/504
NRRDA-G021(17)1 3/2017-FA
734520/20221 (F&A)·
•
e ,/
iL The Project components under different major heads (like Earth, Sand, Aggregates, Steel,
Bitumen erc.) are to be intimated by the Contractor, checked and confirmed by the
competent authority.
iii. The major issue under GST regime is to identify the portion of the existing contract that will
come under GST. Therefore, there is a need to cull out GST component of the existing
contracts (t.e. the value of taxes subsumed under GST).
iv. The benchmark date for this purpose will be 01.07.2017 i.e. GST will be applicable on the
portions of the contracts that are being paid from 01.07.2017.
v, The value of the portion of the work not completed or not paid for as on 01.07.2017 shall be
divided into two components.
a. Value of work including taxes and duties such as Customs Duty, taxes on petroleum products
and other non-VAT taxes that have not been subsumed into GSTshould be worked out.
b. The. balance will be the value of taxes subsumed into GST such as Central Excise Duty and
VAT i.e, GST component.
vi. Therefore, the value of subsumed taxes under GST needs to be separated out from the
contracted amount to arrive at the value of work.
vii. The key issue is to estimate the value of subsumed tax carefully and as accurately as
possible. For this purpose, an indicative Excel format is annexed for guidance.
Model calculations are also attached herewith and states may workout similarly for ali the
ongoing works. Excel sheet indicates various project components which attract various types
of taxes including ED, CST, VAT/WCT and other taxes which were already in the contract
price as per the original contract. The same format can be used to compile the information
for each ongoing project, taking into consideration the GST input tax credit available for the
project. The assessment of subsumed shall be submitted by the contractor along with
copies of invoices and statement of input taxes duly certified by a Chartered. Accountant. It is
responsibility of the contractor to furnish correct details of the subsumed taxes.
viii. Once the value of work sanction and GST taxes are arrived, the employer may enter into
supplemental agreement with revised agreement value that will be original contracted value
minus the value of subsumed tax arrived as above plus GST of 12,%. i.e., the cost of the
subsumed taxes factored in the original contract value is required to be deducted from the
original contract price to arrive at the actual amount of "cost of the project".
ix. The GST law allows the ITC [Input Tax Credit) under the existing Acts (VAT etc) to be carried
forward under their Transitional Provisions. Therefore, Section 140 of the GST law in effect
allow credit of all subsumed taxes paid by a taxable person on his inputs, including the
Central Excise Duty embedded in the price of inputs.
x. Thus, the supplier gets ITC into the GST credit ledger through Transitional Provisions
(including both the VAT and Ceritral Excise Duty paid on the inputs).
xi. The contractor while raising their bill and tax invoice post-GST, will now collect GST as
indicated above from the employer and will remit the same to the respective Goyernment.
The entire GSTof the supply will have to be finally borne by the employer.
xli. The contractor will have to pay GSTon the value of work, which he will pay to the respective
Government, partly using the ITC that represents the taxes that he has already paid through
the inputs, and partly using cash collected from the procuring entity concerned.
xiii. Throu.gh this arrangement, the supplier also cannot claim to have incurred loss on account of
embedded taxes that has been paid on the inputs.
B. ategory B
L The works sanctioned after 01.07.2017, may be treated upon status of their work, as here
under:
a. For works, which have been awarded and commenced on the field, action may be initiated
as detailed in the Category A above.
2
493/504
NRRDA-G02f(17)/3/2017-FA
.. 7345Z01Z.oZ2I(F&A) ,~. ..j
b. For works, which have been aw~'rd'~d but ~O~ commenced may also be treated as above
• ii.
before commencement
~:_,- :: _ '~." -', ,'t
of the wor'K!£~':";i'}",~Jft:,~'f!~i\'
i,,"\
In cases, where tenders are initiated as per the existing SBD (Standard Bidding Document)
norms, there should be no change in the evaluation criteria for selection of the bidders and
bids shall be evaluated based-en the criteria rHentio'~~d in the tender documents. However,
after identification of the lowest bidder, it must be ensured that, all taxes subsumed under
GST are carefully deducted to arrive at the value of works under the GST law, and the
agreements should provide for payment of value of works plus applicable GST.
C. Category C
i. In cases, where the sanctions have been obtained after 01.07.2017 and tenders are yet to be
initiated, the rates tobe quoted shall be exclusive of GST and GST of 12% will be added to
the value offered by the bidder separately.
ii. The SBD may be modified to the above extent.
iii. The Bill of Quantities (BoQ) shall also reflect prices offered by the bidder without GST and
applicable GSTseparately.
iv. The states shall work out the departmental cost of the work without GST for the purpose of
evaluation and comparison with rates offered by the bidders.
D. Category D
i. In cases of all new works to be proposed under PMGSY, the states shall prepare Schedule of
Rate (SoR) after deducting the taxes subsumed under GST.
ii. The Detailed Project Reports shall be prepared based on this revised SoR and the state may
add 12% GSTto cost of the work to arrive at the overall cost of the work.
iii. In all such cases approval of SoR may be obtained from NRRDA as per existing practice.
6. Revision of Cost
The states shall work out the impact of GST for all the works individually for all category of
works indicated above and shall submit detailed proposals based on the same. Any cost
excess that may be required shall be borne by MoRD and the state in the existing Fund
sharing pattern of PMGSY as may be applicable to the state.
7. These instructions will not apply to cases were the proposals have been made with
necessary GSTcomponent for which no revision of cost is required or permitted.
8. This has concurrence of IFD, MoRD vide diary dated 28.05.2018. w
Yours.Sincerely,
Copy to:
1. JS(Re) & DG, NRIDA, Krishi Bhawan, New Delhi

2. All Financial Controllers of Nodal Departments of PMGSY
3. Director (Tech.)/ Director (P-III)/Director (P-I, P-II) NRIDA
4. Dy. Secretary (Re Division) MoRD, Krishi Bhavan, New Delhi
5. Dy. Secretary (IFD), MoRD, Krishi Bhavan, New Delhi.
3
494/504
original
contract
Price
Percentage
Cost
Output Excess Impact
incl.
VAT due to GST(lI)
1 The cells in Green are for input
Z The correct rate of taxes for Excise,CST,VATare to be entered.
26% 3 The rates for VAT/Output VATare as may be applicable for respective states
4 The issueof closing stocks are not considered due to complexities involved
5 The Components& Taxes are indicative. It has to be project specific and may change
Authority Engineer Contractor GM(P)/DGM(P)

NHIOCI
NRRDA-G021 (17)13/2017-FA
734520/2022/(F&A)
Calculation under Rajasthan VAT Law
If Work done under Tax on CSTPurchase for Non Ee Work

Particulars
E.e.0.75% E.e.4% Non Ee GST Total Purchase 2,31,030.00
Total Cost of Work Done 10,76,093.00 10,76,093.00 10,48,530.00 9,80,000.00 Add: GP 15% 34,655.00
Gross Profit - 15% 1,61,414.00 1,61,414.00 1,57,280.00 1,47,000.00
Total Work Done Amount '12,37,507.00 12,37,507.00 12,05;810.00 11,27,000.00 Total 2,65,685.00
Service Tax liability - 6% 74,250.00 74,250.00 72,349.00 [email protected]% 38,524.00
GST Liability- 12% 1,35,240.00
Gross BillAmount 13,11,757.00 13,11,757.00 12,78,159.00 12,62,240.00
Tax on Local Purchase 14.5% for Non Ee Work
TaKliabilities Total Purchase 1,12,500.00
Service Tax Laibility(6%) 74,250.00 74,250.00 72,349.00 Add: GP 15% 16,875.00
WeT Liabilityon Work Done 9,281.00 49,500.00
Excise Duty 64,000.bo 64,000.00 64,000.00 Total 1,29,375.00
eST 4,530.00 4,530.00 4,530.00 Tax@ 14.5% 18,759.00
VAT 27,563.00 27,563.00 56,278.00
Tax on eST Purchase 14.5% on
BillAmt. Rs.231030 (Rs.116280 33,499.00 38,524.00
+ Rs.114750) Tax on local Purchase 5% for Non ECWork
GST 12% -, - 1,35,240.00 Total Purchase 2,25,000.00
Add: GP 15% 33,750.00
Total Tax Liability 2,13,123,00 2,19,843.00 2,35,681.00 1,35,240.00
, Total 2,58,750.00
Tax JnRuts Tax@5% 37,519.00
Service Tax laibility -.
WeT Input 36,~74.00
Excise Duty - -
VAT 27,563.00
GST INPUTS - 1,05,000.00
Total Tax Inputs - 63,737.00 1,05,000.00
Net Liability 2,13,123.00 2,19,843.00 1,71,944.00 30,240.00

504/504
NRRDA-G021 17)/3/2017-FA
748364/2022/(F&A)
~. ~nJilO( ~:qarr Fctct5(~ grjar
(mtitur~~, cqm{mcnrr)

S'" Floor, 15-NBCCTower; Bhikaji cama Place, New Delhi-ll0066
Date: 12.04.2022
To,
The ACS/ Principal Secretary/ Secretary of Nodal Departments ofPMGSY/ RCPLWEA of all
States/U'Ts.
Subject: Implementation of Goods and Service tax in Works Contracts ofPMGSY/ RCPLWEA.
Sir/ Madam,
Please refer to this office OM No NRRDA-G021(I7)/32017-FAdated 06.06.2018 (copy attached)
on the aforesaid subject whereby comprehensive guidelines to enable the States to calculate the
additional tax implication, if any, on account of application of GST regime were circulated. On the
basis of information collected in NRIDA from various States/UIs it has been observed that only very
few States have reported any additional financial liability on account of implementation of
GST in PMGSY works, which leads to a conclusion that there might not be any additional
liability on account of GST. Therefore, in this regard, the following guidelines are reiterated to be
followed strictly by States/UTs (especially those reporting additional liability for GST) while
processing GST related claims /payments.
i. As per para A (viii) ofNRIDA's circular dated 06.06.2018. "Once the value of work sanctioned
and GST taxes are arrived, employer may enter into supplemental agreement with revised
agreement value ..... ". It may be ensured that the SRRDA's enters into supplemental agreement
with revised agreement value before making any additional payment on account of GST.
ii. Para A (vii) of the circular stipulates that, "The assessment of subsumed tax shall be submitted
by the contractor along with copies of invoices and statement of input taxes duly certified by
the Chartered Accountant. It is responsibility of the contractor to furnish correct details of the
subsumed taxes". SRRDAs to ensure that this may be obtained from the contractor and duly
verified by SRRDA/PIUs. It should be ensured that ITC for inputs purchased for PMGSY
project should be applied/ calculated in respect of such project, and not for any other
business/ project of the contractor.
Accordingly, the State/UT shall work out the impact of GST for all the works individually for
all categories of works indicated in the OM dated 06.06.2018. Any cost escalation, after adjusting the
project saving that may be required, shall be borne by MoRD and the state in the existing fund
sharing pattern of PMGSY, as may be applicable to the state. States/U'Is are requested to take action
in this matter keeping in mind the above said instructions.
Yours sincerely
Copy to: , y{ \.\ IIY"f"l1

1.PPS to AS (RD) & DG, NRlDA, Krishi Bhawan, New Delhi.
2. CEO/CE/Financial Controllers of Nodal Departments ofPMGSY /RCPLWEA of all
States/UTs.
/
; File No. 1'-17025/17/2015-RC (341396)
Ministry of Rural Development
Department of Rural Development
(Rural Connectivity (RC) Division)
Krishi Bhawan, New Delhi

Dated: 12th October, 2022
To,
The Addl, Chief Secretaries/Principal Secretaries/Secretaries in Charge of Pradhan
Mantri Gram Sadak Yojana (PMGSY)/RCPLWEA of all the StatesfUTs.
Subject: Enhanced GST rates on works contracts- Roads/Bridges for public utility-
GST enhancement from 12''l() to 18% -reg.
Sir/Madam,
I am directed to enclose herewith Notification no 03/2022- Central Tax (Rate) dated

13th July 2022 and Notification no. 11/2017- Central Tax (Rate) dated 28th June 2017 of Ministry of
Finance, Government of India on the subject mentioned above.
2. In this context, it is stated that the applicable rate of GST for the works sanctioned under
PMGSY was earlier falling under entry mentioned against S1.3(iv) of the Notification no. 11/2017-
Central Tax (Rate) dated 28th June 2017 for which the applicable rate of CGST was 6%, however
the same has been substituted vide the Notification No. 03/2022- Central Tax (Rate) dated 13th
July 2022 by the entry against S1.no. 3(xii) for which the applicable rate of CGST is 9%.
3. In view of the above notifications of Ministry of Finance, the applicable of rate of GST for
PMGSY works will be 18% instead of 12% with effect from 18th [uly 2022.
Y ours faithfully,
~
(KM. Singh)
Deputy Secretary to the Government of India
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MlNISTR Y OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 03/2022- Central Tax (Rate)
New Delhi, the 13th July, 2022
G.S.R. .....(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-
section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (l)
of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 20 17), the
Central Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby makes the following further amendments in the
notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue) No.
1112017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June,
2017, namely:-
In the said notification, -
(A) in the Table, -
(I) against serial number 3, in column (3), -
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating
thereto in columns (4) and (5) shall be omitted;
(b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be
substituted;
(c) in item (xii), for the brackets and figures "(iii), (iv), (v), (va), (vi), (vii), (viii),
(ix)", the brackets and figures "(vii), (viii)," shall be substituted;
(II) against serial number 7, in column (3), in item (i), the words "above one thousand
rupees but" shall be omitted;
(III) against serial number 8, in column (3), -
(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5),
the following shall be inserted, namely: -
(3) (4) (5)

"(via) Transport of 2.5 The credit of input tax
passengers, with or without charged on goods used in
accompanied belongings, supplying the service has
by ropeways. not been taken.
[Please refer to Explanation

no. (iv)]";
(b) for item (vii) and the corresponding entries relating thereto in columns (4) and (5),
the following shall be substituted, namely: -
(3) (4) (5)
"(vii) Passenger transport 9 - ".,

services other than (i), (ii),
(iii), (iv), (iva), (v), (vi) and
(via) above.
(Iv) against serial number 9, in column (3), -
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5),
(3) (4) (5)
"(iii) Services of Goods

Transport Agency (GTA) in
relation to transportation of
goods (including used
house hold goods for
personal use) supplied by a
GTA where,-
(a) GTA does not exercise 2.5 The credit of input tax charged on
the option to itself pay GST goods and services used in
on the services supplied by supplying the service has not been
it; taken.
[Please refer to Explanation no.

(iv)]
(b) GTA exercises the 2.5 (1) In respect of supplies on which

option to itself pay GST on GTA pays tax at the rate of2.5%,
services supplied by it. GTA shall not take credit of input
r-----------j tax charged on goods and services
or
used in supplying the service.
t-----6-----l [Please refer to Explanation no.
(iv)]
(2) The option by GTA to itself

pay GST on the services supplied
by it during a Financial Year shall
be exercised by making a
declaration in Annexure V on or
before the 15th March of the
preceding Financial Year:
Provided that the option for the

Financial Year 2022-2023 shall be
exercised on or before the 16th
August, 2022:
Provided further that invoice for

supply of the service charging
Central tax at the rates as
applicable to clause (b) may be
issued during the period from the
18th July,2022 to 16th August, 2022
before exercising the option for the
financial year 2022-2023 but in
such a case the supplier shall
exercise the option to pay GST on
its suppl ies on or before the 16th
August,2022.";
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5),
(3) (4) (5)
"(via) Transport of goods by 2.5 The credit of input tax

ropeways. charged on goods used in
supplying the service has
not been taken.
[Please refer to Explanation

no. (iv)]";
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5),
(3) (4) (5)
"(vii) Goods transport 9 - ".,

services other than (i), (ii),
(iii), (iv), (v), (vi) and (via)
above.
(V) against serial number 10, in column (3), -
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5),
(3) (4) (5)
"(ia) Renting of goods carriage where 6 -".,

the cost of fuel is included in the
consideration charged from the
service recipient.
(b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall
be inserted;
(VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding
entries relating thereto in columns (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
"Supporting services in transport. 9 -".,
Explanation: This entry does not include goods transport service

involving Goods Transport Agency (GTA) service, which falls
under Heading 9965.
(VII) against serial number 15, in column (3), -
(a)item (i) and the corresponding entries relating thereto in columns (4) and (5)
shall be omitted;
(b) in item (vii), the brackets and figures "(i)," shall be omitted;
(VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall
be omitted;
(IX) after serial number 31 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
"31A Heading Services provided by a clinical 2.5 The credit of input

9993 establishment by way of providing tax charged on
room [other than Intensive Care goods and
Unit (ICU)/Critical Care Unit services used in
supplying the
(CCU)/Intensive Cardiac Care Unit
service has not
(lCCU)/Neo natal Intensive Care been taken
Unit (NICU)] having room charges
exceeding Rs. 5000 per day to a [Please refer to
person receiving health care Explanation
services. no. (iv)]";
(X) against serial number 32, in column (3), -

(a) after item (i) and the corresponding entries relating thereto in columns (4) and
(5), the following shall be inserted, namely: -
(3) (4) (5)
"(ia) Services by way of treatment or disposal of 6 -".,

biomedical waste or the processes incidental
thereto by a common bio-medical waste
treatment facility to a clinical establishment.
(b) in item (ii), after the brackets and figures "(i)", the word, brackets and figure
"and (ia)" shall be inserted;
(B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be
inserted, namely: -
"(xxxvii) 'print media' means, -
(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of
Books Act, 1867 (25 of 1867), but does not include business directories, yellow
pages and trade catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and

Registration of Books Act, 1867 (25 of 1867);
(xxxviii) 'clinical establishment' means, -
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever
name called, that offers services or facilities requiring diagnosis or treatment or
care for illness, injury, deformity, abnormality or pregnancy in any recognised
system of medicines in India, or a place established as an independent entity or a
part of an establishment to carry out diagnostic or investigative services of diseases;
(xxxix) 'health care services' means, -
any service by way of diagnosis or treatment or care for illness, injury, deformity,
abnormality or pregnancy in any recognised system of medicines in India and
includes services by way of transportation of the patient to and from a clinical
establishment, but does not include hair transplant or cosmetic or plastic surgery,
except when undertaken to restore or to reconstruct anatomy or functions of body
affected due to congenital defects, developmental abnormalities, injury or trauma;
(xxxx) 'goods transport agency' means, -
any person who provides service in relation to transport of goods by road and issues
consignment note, by whatever name called.";
(C) After Annexure IV, following annexure shall be inserted, namely: -
"Annexure V
FORM
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on
the GTA services supplied by him under forward charge before the commencement of any
financial year to be submitted before the jurisdictional GST Authority.
Reference No.-
Date: -
1. I/We (name of Person), authorised representative of

M/s have taken registration/have applied for registration and do
hereby undertake to pay GST on the GTA services in relation to transportation of goods
supplied by us during the financial year. under forward charge in accordance
with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST
Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any
goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a
period of one year from the date of exercising the option and will remain valid till the end
of the financial year for which it is exercised.
Legal Name: -
GSTIN: -
PAN No.
Signature of Authorised representative:
Name of Authorised Signatory:
Full Address ofGTA:

(Dated acknowledgment of jurisdictional GST Authority)
Note: The last date for exercising the above option for any financial year is the 15th March of the
preceding financial year. The option for the financial year 2022-2023 can be exercised by 16th
August, 2022.".
2. This notification shall come into force with effect from the 18th July, 2022.
[F. No. 190354/176/2022-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: - The principal notification no. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette ofIndia, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June,
2017 and last amended vide notification no. 22/2021-Central Tax (Rate), dated the 31 st December,
2021 published in the official gazette vide number G.S.R. 923(E), dated the 3l " December, 2021.
-; Disclaimer: This updated version of the notification as amended upto 25th January, 2018 has
been prepared for convenience and easy reference of the trade and business and has no legal
binding or force. Notifications as published in the official Gazette of Government of India have
the force of law.
[Updated version of the Notification No. 1112017-Central Tax (Rate)

dated the 28th June, 2017as amended upto 25th January, 2018]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1112017-Central Tax (Rate)
New Delhi, the 28t11 June, 2017
G.S.R ......(E).- In exeroise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interest
so to do, hereby notifies that the central tax, on the intra-State supply of services of description
as specified in column (3) of the Table below, falling under Chapter, Section or Heading of
scheme of classification of services as specified in column (2), shall be levied at the rate as
specified in the corresponding entry in column (4), subject to the conditions as specified in the
corresponding entry in column (5) of the said Table>
Table
-
SI Chapter, Rate
No. Section or Description of Service (per cent.) Condition
Headina -
(2) (3) (4) (5)
(1)
1 Chapter 99 All Services .._.
2 Section 5 Construction Services

3 Heading .9954 (i) Construction of a complex, building, civ 1
(Construction structure or a part thereof, including a
services) complex or building intended for sale to a
buyer, wholly or partly, except where tbe
entire consideration has been received aft eI -
9
Issuance of completion certificate, whet
required, by the competent authority or aft
its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notificatio 11
I shall aQpl~ for val~ation of this service2
(ii) composite supply of works contract :
defined in clause 119 of section 2 of Centr:
1
.-
+ 9
_j_ -
...
Goods and Services Tax Act, 2017.
f
[(iii) Composite supply of works contract as
defined ill clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017,
supplied to the {Central Government, State [Provided that
Government, Union territory, a local where the services
authority, a Governmental Authority or a are supplied to a
Government Entity} 'by way of construction, Government
Entity, they
erection, commissioning, installation,
should have been
completion, fitting out, repair, maintenance,
procured by the
renovation, or alteration of, - said entity in
relation to a work
(a) a historical monument, archaeological site 6 entrusted to it by
or remains of national importance, the Central
archaeological excavation, or antiquity Government,
specified under the Ancient Monuments and State
Archaeological Sites and Remains Act, 1958 Government,
(24 of 1958); Union territory or
local authority, as
(b) canal, dam or other irrigation works; the case may
be;fp
(c) pipeline, conduit or plant for (i) water
supply (ii) water treatment, or (iii) sewerage
(a) a road, bridge, tunnel, ~rJetminal for road

trahsportatiQII:if()I\'{ts'e"b~;;geneFaLll¥1blic;
(b)"a civil Wuctu!e or any~ otller osiginal

wq~Jcs; 'Qertiji'ning~ to- .a~'Scberoe under
Jawaharlal Nehru National Urban Renewal
Mission or Rajiv AwaasYojana; _-- -
...
1 Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read
"Government, a local authority or a Governmental authority"
2 Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.20l7. Priorto substitution it read "_".
31nsertedvide notification No. 20/2017- Central Tax (Rate) dt 22.08.2017
81nsertedvide notification No. 20/2017- Central Tax (Rate) dt 22.08.2017
2
."
[(c) a civil structure or any other original
works pertaining to the "In-situ
redevelopment of existing slums using land
as a resource, under the Housing for All
(Urban) Mission! Pradhan Mantri Awas
Yojana (Urban);]4
(d) a civil structure or any other original

works pertaining to the "Beneficiary led
individual house construction / enhancement"
under the Housing for All (Urban)
Mission/Pradhan MantriAwasYojana;
[(da) a civil structure or any other original

works pertaining to the "Economically
Weaker Section (EWS) houses" constructed
under the Affordable Housing in partnership
by State or Union territory or local authority
or urban development authority under the
Housing for All (Urban) Mission! Pradhan
Mantri Awas Yojana (Urbanj.l''
[(db) a civil structure or any other original

works pertaining to the "houses constructed
or acquired under the Credit Linked Subsidy
Scheme for Economically Weaker Section
(EWS)/ Lower Income Group (UG)/ Middle
Income Group-l (MIG-I)/ Middle Income
Group-2 (MIG-2)" under the Housing for All
(Urban) Mission! Pradhan Mantri Awas
Yojana (Urbanj.]?
(e) a pollution control or effluent treatment

plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or

cremation of deceased
4 Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. Prior to substitution it read "(c) a
civil structure or any other original works pertaining to the "In-situ rehabilitation of existing slum dwellers
using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana, only for existing slum dwellers;"
5 Inserted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018.
3
[(g) a building owned by an entity registered
under section 12AA of the Income Tax Act,
1961 (43 of 1961), which is used for carrying
out the activities of providing, centralised
cooking or distribution, for mid-day meals
under the mid-day meal scheme sponsored by
the Central Government, State Government,
Union territory or local authorities.]"
r [(v) Composite supply of works contract as

defined in clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017,
supplied by way of construction, erection,
commissioning, or installation of original
works pertaining to,-
(a) railways, [including]9 monorail

and metro;
(b) a single residential unit otherwise

than as a part of a residential complex;
(c) low-cost houses up to a carpet area

of 60 square metres per house in a housing
project approved by competent authority
empowered under the 'Scheme of Affordable 6
Housing In Partnership' framed by the
Ministry of Housing and Urban Poverty
Alleviation, Government of India;
(d) low cost houses up to a carpet area

of 60 square metres per house in a housing
project approved by the competent authority
under- (1) the "Affordable Housing in
Partnership" component of the Housing for
All (Urban) MissionlPradhan
MantriAwasYojana; (2) any housing scheme
of a State Government;
[(da) low-cost houses up to a carpet

area of 60 square metres per house in an

"excluding"
llinserted vide notification No. 20/2017- Central Tax (Rate) dt 22.08.2017
4
affordable housing project which has been
given infrastructure status vide notification of
Government of India, in Ministry of Finance,
Department of Economic Affairs vide F. No.
13/6/2009-INF, dated the 30th
March,2017;] 10
(e) post-harvest storage infrastructure

for agricultural produce including a cold
storage for such purposes; or
(f) mechanised food grain handling

system, machinery or equipment for units
processing agricultural produce as food stuff
excluding alcoholic beverages.
[[(vi) [Composite supply of works contract as

Central Goods and Services Tax Act, 2017, {Provided that
providedjP to the Central Government, State where the services
Government, Union Territory, [a local are supplied to a
authority, a Governmental Authority or a Government
Government Entity] 13 by way of construction, Entity, they
erection, .commissioning, installation, should have been
completion, fitting out, repair, maintenance, procured by the
said entity III
renovation, or alteration of -
(a) a civil structure or any other original relation to a work
6 entrusted to it by
works meant predominantly for use other
the Central
than for commerce, industry, or any other
Government,
business or profession;
(b) a structure meant predominantly for use State
Government,
as (i) an educational, (ii) a clinical, orfiii) an
Union territory or
art or cultural establishment; or
local authority, as
(c) a residential complex predominantly
the case may
meant for self-use or the use of their
employees or other persons specified 10 be} 14]15]16
paragraph 3 of the Schedule III of the Central
Goods and Services Tax Act, 2017.
10Inserted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018.

12Substitutedvide notification No. 46/2017 - Central Tax (Rate) dt 14.11.2017. Prior to substitution it read
"Services provided"
13 Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read "a
local authority or a Governmental authority"

14 Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read "_"
1sSubstituted vide notification No. 24/2017 - Central Tax (Rate) dt 21.09.2017. Prior to substitution it read
"Construction services other than (i), (Il}, (iii), [iv] and (v) above."
161nserted"Construction services other than (il, (ii), (iii), [iv] and (v) above." vide notification No. 20/2017-
Central Tax (Rate) dt 22.08.2017
5
[[(vii)Composite supply of works contract as Provided that
defined in clause (119) of section 2 of the where the services
Central Goods and Services Tax Act, 2017, are supplied to a
involving predominantly earth work (that is, Government
constituting more than 75per cent. of the Entity, they
value of the works contract) provided to the should have been
Central Government, State Government, procured by the
Union territory, local authority,
Governmental Authority or' a Government
a _/ .... ,._ said entity 10
relation to a work
Entity.
I 2:5 } entrusted to it by
r ' the Central
'-- .., _'
Government,
State
Government,
Union territory or
local authority, as
the case may
be]17]IS
[(viii) Composite supply of works contract as
Central Goods and Services Tax Act, 2017
and associated services, in respect of offshore
6
works contract relating to oil and gas
exploration and production (E&P) 10 the
offshore area beyond 12 nautical miles from
the nearest point of the appropriate base line.
Provided that
[[(ix) Composite supply of works contract as
where the services
defined in clause (119) of section 2 of the are supplied to a
Central Goods and Services Tax Act, 2017 Government
provided by a sub-contractor to the main Entity, they
contractor providing services specified in
should have been
item (iii) or item (vi) above to the Central
procured by the
Government, State Government, Union
said entity III
territory, a local authority, a Governmental 6
relation to a work
Authority or a Government Entity. entrusted to it by
the Central
Government,
State
Government,
Union territory or
local authority, as
"Construction services other than (i), (ii), (iii). (iv), (v) and (vi) above."
18Inserted "Construction services other than (i), (ii], (iii), (iv), (v) and (vi) above," vide notification No. 24/2017-
Central Tax (Rate) dt. 21.09.2017.
19Inserted vide notification No. 31/2017- Central Tax (Rate) dt 13.10.2017
6
the case may
21
be.
[(x) Composite supply of works contract as Provided that
defined in clause (119) of section 2 of the where the services
Central Goods and Services Tax Act, 2017 are supplied to a
provided by a sub-contractor to the main Government
contractor providing services speci:fied in Entity, they
item (vii) above to the Central Government, should have been
State Government, Union territory, a local procured by the
authority, a Governmental Authority or a said entity ill
Government Entity. relation to a work
entrusted to it by
the Central
Government,
State
Government,
Union territory or
local authority, as
the case may
be·f2
[(xi) Services by way of house-keeping, such Provided that
as plumbing, carpentering, etc. where the credit of input tax
person supplying such service through charged on goods
electronic commerce operator is not liable for and services has
2.5
registration under sub-section (I) of section not been taken
22 of the Central Goods and Services Tax [Please refer to
Act, 2017. Explanation no.
(iv)].f3
4 Section 6 Trade Services;

Food and Beverage
Gas and
20 Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. Prior to substitution it. read:
1 U(ix)Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above 1 91 :.:=J
21 Inserted
1 U(ix)Construction services other than (i), (ii), (iii), (iv), {vI, (vi), {vii)and (viii) above 1 9·[?'""]
vide notification No. 31/2017- Central Tax (Rate) dt 13.10.2017
22 Inserted vide notification No. 1/2018 - Central Tax (Rate) dt 25;01.2018.

7
~ Heading 9961 Services in wholesale trade.
Explanation-This service does not include
sale or purchase of goods but includes:
- Services of comrmssion agents,
commodity brokers, and auctioneers and
all other traders who negotiate whole sale 9 -
commercial transactions between buyers
and sellers, for a fee or commission'
- Services of electronic whole sale agents
and brokers,
- Services of whole sale auctioning houses.
6 Heading 9962 Services in retail trade.
Explanation- This service does not include 9
sale or purchase of goods
7 Heading 9963 [(i) Supply, by way of or as part of any
(Accommodation, Provided that
service or in any other manner whatsoever, of
food and beverage
services) goods, being food or any other article for credit of input tax
human consumption or drink, where such charged on goods
supply or service IS for cash, deferred and services used
payment or other valuable consideration, III supplying the
provided by a restaurant, eating joint service has not
including mess, canteen, whether for been taken
consumption on or away from the premises [Please refer to .
where such food or any other article for Explanation no.
(iv)]]25
human consumption or drink IS supplied,.
other than those located in the premises of
2.5
hotels, inns, guest houses, clubs, campsites or
other commercial places meant for residential
or lodging purposes having declared tariff of
any unit of accommodation of seven thousand
five hundred rupees and above per unit per
day or equivalent.
Explanation.- "declared tariff' includes
charges for all amenities provided in the unit
of accommodation (given on rent for stay)
like furniture, air conditioner, refrigerators or
any other amenities, but without excluding
any discount offered on the published charges
for such unit.
25Substitutedvide notification No 46/2017 - Central Tax (Rate) dt 14 11 2017 Prior to substitution it read·
"(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods,
being food or any other article for human consumption or drink, where such supply or service is
for cash, deferred payment or other valuable consideration, provided by a restaurant, eating
joint including mess, canteen, neither having the facility of air-conditioning or central air-
6 -n
heating in any part of the establishment, at any time during the year nor having licence or
permit or by whatever name called to serve alcoholic liquor for human consumption.
8
(ii) Accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial
places meant for residential or lodging
purposes having declared tariff of a unit of
accommodation of one thousand rupees and
above but less than two thousand five
hundred rupees per unit per day or equivalent.
Explanation» "declared tariff' includes 6
for such unit.
[(iii) Supply, by way of or as part of any
goods, being food or any other article for
human consumption or any drink, where such
supply or service is for cash, deferred
payment or other valuable consideration,
provided by a restaurant, eating joint
including mess, canteen, whether for
consumption on or away from the premises
where such food or any other article for
human consumption or drink is supplied,
located in the premises of hotels, inns, guest
9
purposes having declared tariff of any unit of
accommodation of seven thousand five
hundred rupees and above per unit per day or
equivalent.
Explanation.- "declared tariff' includes
like fumiture, air conditioner, refrigerators or
for such unit.
26Substitutedvide notification No 46/2017 - Central Tax (Rate) dt 14 11 2017 Prior to substitution it read:
"(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods,
being food or any other article for human consumption or any drink, where such supply or
service is for cash, deferred payment or other valuable consideration, provided by a restaurant, 9 -"
eating joint including mess, canteen, having licence or permit or by whatever name called to
serve alcoholic liquor for human consumption.
9
..
-
[*** ***
(v) Supply, by way of or as part of any
service or in any other manner whatsoever in
outdoor catering wherein goods, being food
or any other article for human consumption
or any drink (whether or not alcoholic liquor 9
for human consumption), as a part of such
outdoor catering and such supply or service is
for cash, deferred payment or other valuable
consideration.
(vi) Accommodation in hotels, inns, guest
purposes having declared tariff of a unit of
accommodation of two thousand five hundred
rupees and above but less than seven
thousand five hundred rupees per unit per day
or equivalent. 9
Explanation.« "declared tariff' includes
for such unit.
(vii) Supply, by way of or as part of any
goods, including but not limited to food or
any other article for human consumption or
any drink (whether or not alcoholic liquor for
human consumption), where such supply or
9
service is for cash; deferred payment or other
valuable consideration, in a premises
(including hotel, convention center, club,
pandal, shamiana or any other place, specially
arranged for organising a function) together
_with renting of such premises.
(viii) Accommodation in hotels including five
star hotels, inns, guest houses, clubs,
14
campsites or other commercial places meant
for residential or lodging purposes having
l70mitted item (iv) vide notification No 46/2017-Central Tax(Rate) dt 14 11 2017 The following was omitted'
"(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being
food or any other article for human consumption or any drink, where such supply or service is for
cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint 9 -"
including mess, canteen, having the facility of air-conditioning or central air-heating in any part of
the establishment, at any time during the year.
10
declared tariff of a unit of accommodation of
seven thousand and five hundred rupees and
above per unit per day or equivalent.
Explanation.-"dec1ared tariff " includes
for such unit.
[(ix) Accommodation, food and beverage
services other than (ii), (iii), (v), (vi), (vii)
and (viii) above.
Explanation.- For the removal of doubt, it is

hereby clarified that, supply, by way of or as
part of any service or in any other manner
whatsoever, of goods, being food or any other
article for human consumption or drink,
where such supply or service is for cash,
deferred payment or other valuable
consideration, provided by a restaurant,
eating joint including mess, canteen, whether
9
for consumption on or away from the
premises where such food or any other article
for human consumption or drink is supplied,
other than those located in the premises of
hotels, inns, guest houses, clubs, campsites or
other commercial places meant for residential
or lodging purposes having declared tariff of
any unit of accommodation of seven thousand
five hundred rupees and above per unit per
day or equivalent shall attract central tax @
2.5% without any input tax credit under item
(i) above and shall not be levied at the rate as
specified under this entry. ]28
8 Heading 9964 (i) Transport of passengers, with or without Provided that
(Passenger accompanied belongings, by rail in first class credit of input tax
transport or air conditioned coach. charged in respect
services) of goods used in
supplying the
2.5 service IS not
utilised for paying
central tax or
integrated tax on
the supply of the
service
28Substitutedvide notification No. 46/2017 - Central Tax (Rate) dt 14.11.2017. Prior to substitution it read:
"(ix) Accommodation, food and beverage services other than (i), (ii), (Hi), (iv), (v), (vi), (vii) and (viii) above."
11
(ii) Transport of passengers, with or without
accompanied belongings by-
(a) air conditioned contract carriage other
than motorcab;
(b) air conditioned stage carriage;
Provided that
(c) radio taxi. credit of input tax
Explanation. -
charged on goods
(a) "contract carriage" has the meaning
[andf9 services
assigned to it in clause (7) of section 2 of the
used in supplying
Motor Vehicles Act, 1988 (59 of 1988); 2.5 the service has not
(b) "stage carriage" has the meaning assigned
been taken
to it in clause (40) of section 2 of the Motor
[Please refer to
Vehicles Act, 1988 (59 of 1988) ;
Explanation no.
(c) "radio taxi" means a taxi including a radio
(iv)]
cab, by whatever name called, which is in
two-way radio communication with a central
control office and is enabled for tracking
using Global Positioning System (GPS) or
General Packet Radio Service (GPRS).
(iii) Transport of passengers, with or without Provided that
accompanied belongings, by air in economy credit of input tax
class. charged on goods
used insupplying
2.5 the service has not
been taken
[Please refer to
Explanation no.
(iy)]
(iv) Transport of passengers, with or without Provided that
accompanied belongings, by air, embarking credit of input tax
from or terminating ill a Regional charged on goods
Connectivity Scheme Airport, as notified by used in supplying
the Ministry of Civil Aviation. 2.5 the service has not
been taken
[Please refer to
Explanation no.
(iv)]
(v) Transport of passengers by air, with or
without accompanied belongings, in other 6
than economy class.
[[(vi) Transport of passengers by any motor Provided that
vehicle designed to carry passengers where credit of input tax
charged on goods
the cost of fuel IS included in the
consideration charged from the service 2.5 and services used
in supplying the
recipient.
service, other than
the input tax
uor/~
12
'y
credit of input
service III the
same line of
business (i.e.
service procured
from another
service provider
of transporting
passengers In a
motor vehicle or
renting of a motor
vehicle), has not
been taken.
[Please refer to
Explanation no.
(iv)]
or
6 _]30P 1
(vii) Passenger transport services other than
(i), (ii) (iii), (iv), (v) and (vi) above. 9 -
9 Heading 9965 (i) Transport of goods by rail (other than Provided that
(Goods services specified at item no. (ivj). credit of input tax
transport charged in respect
services) of goods in
I'
supplying the
2.5 service is not
utilised for paying
central tax or
integrated tax on
the supply of the
service
(ii) Transport of goods in a vessel. Provided that
credit of input tax
charged on goods
(other than on
ships, vessels
including bulk
2.5
carriers and
tankers) used III
supplying the
service has not
been taken
[Please refer to
30 Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read in
column (3) "Transport of passengers by motorcab where the cost of fuel is included in the consideration
charged from the service recipient." and in column (5) "Provided that credit of input tax charged on goods and
services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"
31 Substituted vide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017. Prior to substitution there was
no option to discharge CGST@6% and take fuilITC.
13
Explanation no.
(iill
[(iii) Services of goods transport agency Provided that
(GTA) in relation to transportation of goods credit of input tax
(including used household goods for personal charged on goods
use). and services used
Explanation» "goods transport agency" III supplying the
2.5
means any person who provides service in service has not
relation to transport of goods by road and been taken
issues consignment note, by whatever name [Please refer to
called. Explanation no.
(iv)]
or
Provided that the
goods transport
agency opting to
pay central tax @
6% under this
entry shall,
6 thenceforth, be
liable to pay
central tax @ 6%
on all the services
of GT A supplied
by it.]32
(iv) Transport of goods in containers by rail

6
by any person other than Indian Railways.
rev) Transportation of [natural gas, petroleum Provided that
crude, motor spirit (commonly known as credit of input tax
petrol), high speed diesel or aviation turbine charged on goods
fuel]33 through pipeline and services used
III supplying the
2.5
service has not
been taken [Please
refer to
Explanation no.
(iill
or
6
[(vi) Goods transport services other than (i), 9
32 Substituted vide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017. Prior to substitution there was
no option to discharge CGST@6%and take full ITCsubject to condition as mentioned in column (5).
"natural gas"
"Goods transport services other than (i), (ii), (iii) and (iv) above"
14
(ii), (iii), (iv) and (v) above
10 Heading 9966 [[(i)Renting of any motor vehicle designed to Provided that
(Rental credit of input tax
carry passengers where the cost of fuel is
services of charged on goods
included in the consideration charged from
transport and services used
the service recipient.
vehicles) m supplying the
service, other than
the input tax
credit of input
service in the
same line of
business (i.e.
2.5 service procured
from another
service provider
of transporting
passengers III a
motor vehicle or
renting of a motor
vehicle) has not
been taken.
[Please refer to
Explanation no.
(iv)]
or
6 _]3j37
[(Ii) Time charter of vessels for transport of Provided that
goods. credit of input tax
charged on goods
(other than on
ships, vessels
including bulk
2.5
carriers and
tankers) has not
been taken
[Please refer to
Explanation no.
(iv)Jl38
[(iii) Rental services of tran~ort vehicles 9
36Substitutedvide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read in
column (3) "Transport of passengers by motorcab where the cost of fuel is included in the consideration
charged from the service recipient." and in column (5) "Provided that credit of input tax charged on goods and
services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"
37Substitutedvide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017. Prior to substitution there was
no option to discharge CGST@6% and take fulllTC.
38Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. Prior to substitution it read:
I I I _" I
"(ii) Rental services of transport vehicles with or without operators, other than (i) ab.ove. 9
15
with or without operators, other than (i) and
(ii) above.
11 Heading 9967 [(i) Services of goods transport agency Provided that
(Supporting (GT A) in relation to transportation of goods credit of input tax
services 10 (including used household goods for personal charged on goods
transport) use). and services used
Explanation= "goods transport agency" 10 supplying the
2.5
means any person who provides service in service has not
relation to transport of goods by road and been taken
issues consignment note, by whatever name [Please refer to
called. Explanation no.
(iv1J
or
Provided that the
goods transport
agency opting to
pay central tax @
6% under this
entry shall,
6 thenceforth, be
liable to pay
central tax @ 6%
on all the services .
of GTA supplied
by it.]4o
(ii) Supporting services in transport other

than (i) above. 9
12 Heading 9968 Postal and courier services.
9
13 Heading 9969 Electricity, gas, water and other distribution
services. 9
14 Section 7 Financial and related services; real estate
services; and rental and leasing services.
15 Heading 9971 (i) Services provided by a foreman of a chit
(Financial and fund in relation to chit. Provided that
related Explanation» credit of input tax
services) charged on goods
(a) "chit" means a transaction whether called
used in supplying
chit, chit fi.md, chitty, kuri, or by whatever
6 the service has not
name by or under which a person enters into
been taken
an agreement with a specified number of
[Please refer to
persons that every one of them shall
Explanation no.
subscribe a certain sum of money (or a
(iv)]
certain quantity of grain instead) by way of
4°Substituted vide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017. Prior to substitution there was
no option to discharge CGST@6%and take fulllTC subject to condition as mentioned in column (5).
16
periodical instalments over a definite period
and that each subscriber shall, in his turn, as
determined by lot or by auction or by tender
or in such other manner as may be specified
in the chit agreement, be entitled to a prize
amount;
(b)"foreman of a chit fund" shall have the
same meaning as is assigned to the
expression "foreman" in clause (j) of section
2 of the Chit Funds Act, 1982 (40 of 1982).
(ii) Transfer of the right to use any goods for Same rate
any purpose (whether or not for a specified of central
period) for cash, deferred payment or other tax as on
valuable consideration. supply of
like goods -
involving
transfer of
title III
goods
(iii) Any transfer of right in goods or of Same rate
undivided share in goods without the transfer of central
of title thereof. tax as on
supply of
like goods -
involving
transfer of
title III
goods
(iv) Leasing of aircrafts by an operator for
operating scheduled air transport service or
scheduled air cargo service by way of
transaction covered by clause (f) paragraph 5
of Schedule II of the Central Goods and
Services Act, 2017.
Explanation.-
(a) "operator" means a person, organisation Provided that
or enterprise engaged in or offering to engage credit of input tax
in aircraft operations; charged on goods
(b) "scheduled air transport service" means used in supplying
2.5 the service has not
an air transport service undertaken between
been taken
the same two or more places operated
according to a published time table or with [Please refer to
flights so regular or frequent that they Explanation no.
constitute a recognisable systematic series, (iv)]
each flight being open to use by members of
the public;
(c) "scheduled air cargo service" means air
transportation of cargo or mail on a scheduled
basis .according to a published time table or
with flights so regular or frequent that they
17
~.
constitute a recognisably systematic senes,

not open to use by passengers.
[(v) Leasing of motor vehicles purchased and 65 per cent.
leased prior to 1st July 2017; of the rate
of central
tax as
applicable
on supply of
like goods
involving
transfer of
title in
goods.
Note:-
Nothing
contained in
this entry
shall apply
on or after
1st July,
2020.
[(vi) Financial and related services other than (i), 9
(ii), (iii), (iv), and (v) above.
[16 Heading 9972 (i) Services by the Central Government,
State Government, Union territory or local
Nil
authority to governmental authority or
government entity, by way of lease of land.
(ii) Supply of land or undivided share of land
by way of lease or sub lease where such
supply is a part of composite supply of
construction of flats, etc. specified in the
entry in column (3), against serial number 3,
at item (i); sub-item (b), sub-item (c), sub-
item (d), sub-item (da) and sub-item (db) of
item (iv); sub-item (b), sub-item (c), sub-item
(d) and sub-item (da) of item (v); and sub- Nil
item (c) of item (vi).
Provided that nothing contained in this
entry shall apply to an amount charged for
such lease and sub-lease in excess of one
third ofthe total amount charged for the said
composite supply. Total amount shall have
the same meaning for the purpose of this
prOVISOas given ill paragraph 2 of this
"Financial and related services other than (i), (ii), (iii), and (iv) above."
42Inserted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017
18
notification.
(iii) Real estate services other than (i) and (ii)
9
above.
17 Heading 9973 (i) Temporary or permanent transfer or
(Leasing or permitting the use or enjoyment of
rental services, Intellectual Property (IP) right in respect of 6
with or without goods other than Information Technology
. operator) software.
(ii) Temporary or permanent transfer or
permitting the use or enjoyment of
Intellectual Property (IP) right in respect of 9
Information Technology software.
[Please refer to Explanation no. (v)]
(iii) Transfer of the right to use any goods for Same rate
any purpose (whether or not for a specified of central
period) for cash, deferred payment or other tax as on
valuable consideration. supply of
like goods
involving
transfer of
title In
goods
(iv) Any transfer of right in goods or of Same rate
undivided share in goods without the transfer of central
of title thereof. tax as on
supply of
like goods -
involving
transfer of
title III
goods
(v) Leasing of aircrafts by an operator for
operating scheduled air transport service or
scheduled air cargo service by way of Provided that
transaction covered by clause (f) paragraph 5 credit of input tax
of Schedule II of the Central Goods and charged on goods
Services Act, 2017. used in supplying
Explanation» 2.5 the service has not
(a) "operator" means a person, organisation been taken
or enterprise engaged in or offering to engage [Please refer to
in aircraft operations; Explanation no.
(b) "scheduled air transport service" means (iv)]
an air transport service undertaken between
the same two or more places operated
according to a published time table or with
43 Substituted vide notification No. 1/2018-Central Tax (Rate)dt 25.01.2018. Prior to substitution it read:
"16 Heading9972 Realestate services. 9"
19
flights so regular or frequent that they
constitute a recognisable systematic series,
each flight being open to use by members of
the public;
(c) "scheduled air cargo service" means air
transportation of cargo or mail on a scheduled
basis according to a published time table or
with flights so regular or frequent that they
constitute a recognisably systematic series,
not open to use by passengers.
[(vi) Leasing of motor vehicles purchased and 65 per
leased prior to 15t July 2017; cent. Of
the rate of
central tax
as
applicable
on supply
of like
goods
involving
transfer of _]44
title ill
goods.
Note:-
Nothing
contained
in this
entry shall
apply on or
after 1st
July, 2020.
[[(vii) Time charter of vessels for transport of Provided that
goods. credit of input tax
charged on goods
(other than on
ships, vessels
including bulk
2.5
earners and
tankers) has not
been taken
[Please refer to
Explanation no.
(iv)].t5]46
"Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above."
4S Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. prior to substitution it read:
20
_,
- [(viii) Leasing or rental services, with or Same rate

without operator, other than (i), (ii), (iii), (iv), of central
(v), (vi) and (vii) above. tax as
applicable
on supply
of like _]47
goods
involving
transfer of
title in
goods.
18 Section 8 Business and Production Services
19 Heading 9981 Research and development services. 9 -
20 Heading 9982 Legal and accounting services. 9 -
21 Heading 9983 (i) Selling of space for advertisement in print
(Other media.
2.5 -
professional, (ii) Other professional, technical and business
technical and services other than (i) above.
9 -
business
services)
22 Heading 9984 Telecommunications, broadcasting and
information supply services.
9 -
23 Heading 9985 (i) Supply of tour operators services. 1. Provided that
(Support Explanation» "tour operator" means any credit of input tax
services) person engaged in the business of planning, charged on goods
scheduling, organizing, arranging tours and services used
(which may include arrangements for III supplying the
accommodation, sightseeing or other similar service[, other
services) by any mode of transport, and than the input tax
includes any person engaged in the business credit of input
of operating tours. service ill the
2.5
same line of
business (i.e. tour
operator service
procured from
another tour
operator) ]48 has
not been taken
[Please refer to
Explanation no.
"(vii) leasing or rental services, with or without Same rate of central tax as applicable on supply of
operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. like goods involving transfer of title in goods
46 Inserted
"(vii) leasing or rental services, with or without Same rate of central tax as applicable on supply of
operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. like goods involving transfer of title in goods
vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017.
47 Inserted vide notification No. 1/2018- Central Tax (Rate) dt 25.01.2018
21
(iv)]
2. The bill issued
for supply of this
service indicates
that it is inclusive
of charges of
accommodation
and transportation
required for such
a tour and the
amount charged in
the bill is the
gross amount
charged for such a
tour including the
charges of
accommodation
and transportation
required for such
a tour.
[(ii) Services by way of house-keeping, such Provided that
as plumbing, carpentering, etc. where the credit of input tax
person supplying such service through charged on goods
electronic commerce operator is not liable for
and services has
registration under sub-section (l) of section 2.5
not been taken
22 of the Central Goods and Services Tax
Act, 2017. [Please refer to
Explanation no.
(iV)].]49
[(iii) Support services other than (i) and (ii)
9
above.
24 Heading 9986 (i) Support services to agriculture, forestry,
fishing, animal husbandry.
Explanation. - "Support services to
agriculture, forestry, fishing, animal
husbandry" mean -
(i) Services relating to cultivation of plants
and rearing of all life forms of animals, Nil
except the rearing of horses, for food, fibre,
fuel, raw material or other similar products
or agricultural produce by way of-
(a) agricultural operations directly related
to production of any agricultural produce
including cultivation, harvesting,
49 Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. Prior to substitution it read:
I "(ii) Support services other than (i) above I 9 I " I
22
threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an
agricultural farm including tending,
prunmg, cutting, harvesting, drying,
cleaning, trimming, sun drying,
fumigating, cunng, sorting, grading,
cooling or bulk packaging and such like
operations which do not alter the
essential characteristics of agricultural
produce but make it only marketable for
the primary market;
(d) renting or leasing of agro machinery
or vacant land with or without a structure
incidental to its use;
(e) loading, unloading, packing, storage
or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce
Marketing Committee or Board or
services provided by a commission agent
for sale or purchase of agricultural
produce.
[(h) services by way of fumigation in a
warehouse of agricultural produce. ]51
(ii) Services by way of pre-conditioning,
pre-cooling, ripening, waxing, retail
packing, labelling of fruits and vegetables
which do not change or alter the essential
characteristics. of the said fruits or
vegetables.
(iii) Carrying out an intermediate production
process as job work in relation to cultivation
of plants and rearing of all life forms of
animals, except the rearing of horses, for
food, fibre,· fuel, raw material or other
similar products or agricultural produce.
[Iii) Service of exploration, mining or drilling
6
of petroleum crude or natural gas or both.
[(iii) Support services to mining, electricity, 9
gas and water distribution other than (ii)

52 Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. Prior to substitution it read:
"(ii) Support services to mining, electricity, gas and water distribution. 9
S3 Inserted vide notification No. 1/2018- Central Tax (Rate) dt 25.01.2018
23
above.
[25 Heading 9987 (i) Services by way of house-keeping, such as Provided that
plumbing, carpentering, etc. where the person credit of input tax
supplying such service through electronic charged on goods
commerce operator is not liable for and services has
2.5
registration under sub-section (1) of section not been taken
22 of the Central Goods and Services Tax [Please refer to
Act, 2017. Explanation no.
(iv)].
(ii) Maintenance, repair and installation
(except construction) services, other than (i) 9
above.
26 Heading 9988 (i) Services by way of job work in relation to-
(Manufacturing (a) Printing of newspapers;
services on [(b) Textiles and textile products falling
physical inputs under Chapter 50 to 63 in the First
(goods) owned Schedule to the Customs Tariff Act,
by others) 1975 (510f1975)]55;
[(c) all products falling under Chapter 71 in
the First Schedule to the Customs Tariff
Act, 1975 (5lof 1975);]56
(d) Printing of books (including Braille
books), journals and periodicals;
[(da) printing of all goods falling under
Chapter 48 or 49, which attract CGST
@ 2.5per cent. or Nil]57 2.5
(e) Processing of hides, skins and leather
falling under Chapter 41 in the First
Schedule to the Customs Tariff Act,
1975 (510f 1975).
[(ea) manufacture of leather goods or foot
wear falling under Chapter 42 or 64 in
Act, 1975 (510f 1975) respectively.]"
[(f) all food and food products falling
under Chapters 1 to 22 in the First
1975 (510f 1975);
(g) all products falling under Chapter 23 in
54 Substituted vide notification No. 1/2018-Central Tax (Rate) dt 25.01.2018. Prior to substitution it read:
"25 Heading 9987 Maintenance, repair and installation (except construction) services. 9
"Textile yarns (other than of man-made fibres) and textile fabrics;"
S6Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read "Cut
and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other
precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"
57 Inserted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017
24
Act, 1975 (510f 1975), except dog and
cat food put up for retail sale falling
under tariff item 23091000 of the said
Chapter;
(h) manufacture of clay bricks falling under
tariff item 69010010' in the First
1975 (5lof 1975);]59
[(i) manufacture of handicraft goods.
Explanation> The expression "handicraft

goods" shall have the same meaning as
assigned to it in the notification No.
32/2017 -Central Tax, dated the 15th
September, 2017 published in the
Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number
G.S.R. 1158 (E), dated the 15th
September, 2017 as amended from time
to time.l'"
[****]61
[(ia)Services by way of job work in relation
to- (a) manufacture of umbrella; (b) printing 6
of all goods falling under Chapter 48 or 49,
which attract CGST @ 6per cent
[(ii) Services by way of any treatment or
process on goods belonging to another
person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille 2.5
books), journals and periodicals
{(c) printing of all goods falling under
Chapter 48 or 49, which attract CGST @ 2.5
per cent. or Nil.}63
[(iia) Services by way of any treatment or 6
process on goods belonging to another

60Insertedvide notification No. 46/2017-- Central Tax (Rate) dt. 14.11.2017
61 Omitted Explanation vide Notf 20/2017 - Central Tax (Rate) dt 22.08.2017. The following was omitted
"Explanation.- "man made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a)
by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical
modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or
(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium
rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins,
or alginic acid), to produce polymers such as cellulose acetate or algi nates" .
64 Substituted vide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017. Prior to substitution it read in
column (3) "Manufacturing services on physical inputs (goods) owned by others, other than (i) above"
65 Inserted vide notification No. 31/2017 - Central fax (Rate) dt 13.10.2017
25
person, in relation to printing of all goods
· falling under Chapter 48 or 49, which attract
CGST @, 6per cent.
2.5 _]66]67
[[(iii) Tailoring services.
[(iv) Manufacturing services on physical
inputs (goods) owned by others, other than 9 _]68
(i), (ia), (ii), (iia) and (iii) above.
27 Heading 9989 [[(i) Services by way of printing of all goods
falling under Chapter 48 or 49 [including
newspapers, books (including Braille books),
journals and periodicals], which attract CGST @ 6 _]69]10
6 per cent. or 2.5per cent. or Nil, where only
content is supplied by the publisher and the
physical inputs including paper used for printing
belong to the printer.
[(ii) Other manufacturing services;
publishing, printing and reproduction
9 _fl
services; materials recovery services, other
than (i) above. .
28 Section 9 Community, Social and Personal Services
and other miscellaneous services
29 Heading 9991 Public administration and other services
provided to the community as a whole; 9 -
compulsory social security services.
30 Heading 9992 Education services. 9 -
31 Heading 9993 Human health and social care services. 9 -
[32 Heading 9994 (i) Services by way of treatment of effluents
6 -
by a Common Effluent Treatment Plant.
(ii) Sewage and waste collection, treatment
and disposal and other environmental 9 _f2
protection services other than (i) above.
66Substituted vide notification No. 1/2018 - Central Tax (Rate) dt 25.01.2018. Prior to substitution it read:
"(iii) Manufacturing services on physical inputs (goods) owned by
others, other than (i) L (ia), (ii) and (iia)}A above.
A. inserted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read "and
(ii)"
67Inserted vide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017
"Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where
only content is supplied by the publisher and the physical inputs including paper used for printing belong to
the printer."
70lnsertedvide notification No. 20/2017 - Central Tax (Rate) dt 22.08.2017
71 Substituted vide notification No. 20/2017 - Central Tax (Rate) dt 22.08. 2017. Prior to substitution it read
"Other manufacturing services; publishing, printing and reproduction services; materials recovery services."
72 Substitute<;lvide notification No. 1/2018-Central Tax (Rate) dt 25.01.2018. Prior to substitution it read:
"32 Heading 9994 Sewage and waste collection, treatment and disposal and other 9
environmental protection services
26
33. Heading 9995 Services of membership organisations. 9 -
Heading 9996 (i) Services by way of admission or access to
34 (Recreati onal, circus, Indian classical dance including folk 9 -
cultural and dance, theatrical performance, drama [or
sporting planetarium]73.
services) (ii) Services by way of admission
toexhibition of cinematograph films where 9 -
price of admission ticket is one hundred
ruI'_eesor less.
[(iii) Services by way of admission to
amusement parks including theme parks, 9 _f4
water parks, joy rides, merry-go rounds, go-
carting and ballet.
[(iiia) Services by way of admission to
entertainment events or access to amusement
facilities including exhibition of
14 -fs
cinematograph films, casinos, race club, any
sporting event such as Indian Premier League
and the like.
(iv) Services provided by a race club by way
of totalisator or a license to bookmaker in 14 -
such club.
(v) Gambling. 14 -
(vi) Recreational, cultural and sporting
services other than (i), (ii), (iii), [(iiia),f6 (iv) 9 -
and (v) above.
35 Heading 9997 Other services (washing, cleaning and dyeing
services; beauty and physical well-being 9 -
services; and other miscellaneous services
including services nowhere else classified).
Heading 9998 Domestic services. 9 -
36
Heading 9999 Services provided by extraterritorial -
37 9
organisations and bodies.
[2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item
(c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c),
sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial
number 3 of the Table above, involving transfer of land or undivided share of land, as the
case may be, the value of such supply shall be equivalent to the total amount charged for

74 substituted vide notification No 1/2018 - Central Tax (Rate) dt 25 01 2018 Prior to substitution it read:
"(iii) Services by way of admission to entertainment events or accessto
amusement facilities including exhibition of cinematograph films,
theme parks, water parks, joy rides, merry-go rounds, go-carting, 14 -"
casinos, race-course, ballet, any sporting event such as Indian Premier
League and the like.

27
such supply less the value of transfer of land or undivided share of land, as the case may be,
and the value of such transfer of land or undivided share of land, as the case may be, in
such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation. -For the purposes of this paragraph, "total amount" means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be
including by way of lease or sublease·f7
3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the
Official Gazette by the organising State, whichever is higher, in case of lottery run by State
Government and 100/128 of the face value or the price notified in the Official Gazette by the
organising State, whichever is higher, in case oflottery authorised by State Government.
4.Explanation.-For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the
context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading"
in the annexed scheme of classification of services (Annexure).
(iii)The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), 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 heading 9988.
(iv) Wherever a rate has been prescribed in this notification subject to the condition that
credit of input tax charged on goods or services used in supplying the service has not been
taken, it shall mean that,-
(a) credit of input tax charged on goods or services used exclusively in supplying such
service has not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such
service and partly for effecting other supplies eligible for input tax credits, is reversed
as if supply of such service is an exempt supply and attracts provisions of sub-section
(2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made
thereunder.
(v) "information technology software" means any representation of instructions, data,
sound or image, including source code and object code, recorded in a machine readable
77Substituted vide notification No. 1/2018- Central Tax- (Rate) dt 25.01.2018. Prior to substitution it read:
"2. In case of supply of service specified in column (3) of the entry [at item (i), item (iv) [sub-item (b), sub-item
(c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (Vi) [sub-item (c)])A against
serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case
may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount
charged for such supply less the value of land or undivided share of land, as the case may be, and the value of
land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total
amount charged for such supply.
Explanation.-For the purposes of paragraph 2, "total amount" means the slim total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be."
A. Substituted vide notification No. 31/2017 - Central Tax (Rate) dt 13.10.2017. Prior to substitution it read "at
item (i)"
28
form, and capable of being manipulated or providing interactivity to a user, by means of a
computer or an automatic data processing machine or any other device or equipment.
(vi) "agricultural extension" means application of scientific research and knowledge to
agricultural practices through farmer education or training.
(vii)"agricultural produce" means any produce out of cultivation of plants and rearing of all
life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or
other similar products, on which either no further processing is done or such processing is
done as is usually done by a cultivator or producer which does not alter its essential
characteristics but makes it marketable for primary market.
(viii)"Agricultural Produce Marketing Committee or Board" means any committee or board
constituted under a State law for the time being in force for the purpose of regulating the
marketing of agricultural produce.
[(ix) "Governmental Authority" means an authority or a board or any other body, - (i) set
up by an Act of Parliament or a State Legislature; or (ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out any function
entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under
article 243 G of the Constitution.
(x) "Government Entity" means an authority or a board or any other body including a
society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii)
established by any Government, with 90per cent. or more participation by way of equity or
control, to carry out a function entrusted by the Central Government, State Government,
Union Territory or a local authority.fS
5. This notification shall come into force with effect from l" day of July, 2017.
[F.No.33411/2017-TRU]
(RuchiBisht)
Under Secretary to the Government of India
29
Ministry. of Rural Development, Government of'Indta
/ 241 ~-
No. NRRDA-G021(17)/3!2017-FA-359213 2Y ~ %: Dated: 26.10.2023
To,
CEO/CE ofPMGSY of all SRRDAs/RCPLWEA/UTs.
Subject: Implementation of Goods and Service Tax (GST)in Works contract of

PMGSY /RCPL WEA.
Sir/Madam,
Please take reference of this office letter dated 06.06.2018;12.04.2022and
12.10.2022.Arevised format for calculating the additional liability on Contractor due
to implementation of GST and also due to enhancement of GST rates from 12%to
18%,has been attached. States/UTs/RCPLWEA are requested to submit the details of
additional Financial liability due to change in GST in the attached format by 10th
November, 2023.
2. Further, States/UTsjRCPLWEA are requested to calculate the savings and
additional fund requirement for the GST payment, so that same could be forwarded
to the ministry.
Encl. as above
(Nirrnal Kumar B ragat)

Director (F&A)
Copy to:
j) PPS to DG, NRIDA and JS (RC), MoRD,Krishi Bhawan, New Delhi.
ii) Financial Controller ofPMGSY ofall SRRDAs/RCPLWEA/UTs.
5cff~, 15 Q'1aft~:Hl C[(R, ~q;JllT~, -=W~-110066

5th Floor, 15 NBCCTower, Bhikaji Cama Place, New Delhi-ll0066
~/ Tel.: +91-11-26716933
aiit~I~C:/Website:www.pmgsy.nic.in,WWW. ornms.nlc.ln
ACfditional liability on Contractor, due to enhancement of GST rate from 12% GSTto 18%, with effect from 18th ),~I~,
202,2
.',
£Xpendi~ut'l!
Q1}07/1018
Incurred
to la/OJ/lOll
11'1b_lI!:tween
(GSi bpmdlturt Ifl(\medafter la~ 1
I 11 Status of
~___s:mctlon Amount-
i
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Oi·202ZIG5T"18~)_
r
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Work. Value "f V.. lue Total 1 j incutred f Amount' Incurred . t,o -"'. -_, G$T ' GST required
.
. S.H Sancti~i'I ~ 8_.tet:
. I
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ridte C0'1trattor GST I
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or
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und~GST
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after
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•
i Ie'J.o'''' .... ITC .' S;ivlrur-
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after 18.07~20Z2 " , .
()tctSSbufd~rI o~
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I
r "" 1:O'7.'T,,~,.t!!!!..'_;;_,..j
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I ::i,: Work Value subiumed' value erevious Total

fRo,lId/S (completed o(\!Vork Taa:{l.e ,To~al of Work 5ub,wmed, Total £Xpendit"re,
subsumed
Talf'(l.e value
Arne""t
or GST:
in,C::",f1ed
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i~(u~ed ' GS~ (GST pOIidby ,
Amount· .'
f
of"GST underGST 'Contt~dOtHlTC, GST' <;$T
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~r'
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,<
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bVthe
;Contr:ntor
lIe-='iI'ub,
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au'::o••
;:~:!:::!:!::::s I,:,a~:~~:
-ac·:il;P: af=l·O~ a ::tZ.JCaf
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:
National Rural Infrastructure Development Agency (NRIDA)
Ministry of Rural Development, Government of India
5th floor, 15 NBCCTower, Bhikaji Cama Place
New Delhi -110066
File No: - NRRDA-A021 (U)/6/2020-FA/ 371601
Subject: Minutes of VC meeting held on 05.01.2024 to discuss the matter of

Reimbursement of GST in respect of PMGSY.
A VC meeting was held under the chairmanship of Shri Nirrrial Kumar Bhagat,
Director (F&A), NRIDA at 03:00 PM, on 05.01.2024 NRIDA, New Delhi on the subject
cited above.
1. Shri Nirmal Kumar Bhagat, Director (F&A), NRIDA

2. Shri Sunil Gupta, Dy. Director (F&A), NRIDA,
3· Shri Rajneesh Kumar, Asstt. Director (F&A), NRIDA
4· Shri Rahul Charaya, CA Consultant (F&A), NRIDA
5· FC/CA from States / UTs join the meeting physically and through VC
2. At the outset, Director (F&A), NRIDA, welcome the officials from States/U'Ts
and briefed the procedure to work out the additional liabilities of the
contractor under PMGSY due to impact of implementation of GST and
enhancement of GST rates by 6% (from 12% to 18%) as per the petforrna already
circulated to all SRRDAs by NRIDA vide letter dated 26.10.2023.
3· Director (F&A),. NRIDA invited the representatives of SRRDAs to raise the

concern, if any, on the aforesaid performa to calculate the additional GST
liability. Representatives of Assam, Bihar and Uttar Pradesh raised queries
about the format which was discussed and resolved by Director (F&A), NRIDA.
4· Further, Director (F&A), NRIDA, advised all the SRRDAs to fill up the performa
circulated by NRIDA work related to GST liabilities and submit the same to
NRIDA by 28th Feb, 2024 for further action.
The meeting ended with a vote of thanks to the chair.
*****************
Please find attached ADDEND,UM:, Minutes,of~meetiog' l}eld on 05 January,
, "_. .: < _ -,~' i";i'-""', ,'~::
/, ,',: ,~,-:,',/",' + "<, "";'-- ": - .
'('J' ,;: _._ ,~
2024 under the chairmanship of Director (F&A) :to aiscus~ the matter, pf'"
", Reimbursement of. GST in respect ofPM:GSY'Jor inf9" ~mqtiQk~ria :n,e~essacy
. -.-'"
0 action
"please:
"'~ar):
,A~sistan~}).ir,~ftot(F&A), Nl}p:~Ar
C . ~ ,
opy to: ",,' ,', , " ,"
i. . Financial Controller for"neces~Jy actibIi;pleas~. '
, ~
'~
I'
1-
Representative ofSRRDAAssam raised query about the column' T' of the proforma
provided by NRIDA value of work done after 18.07.2022 i.e date of enhancement ofGST
from 120/0to 18%).
Director (F&A), NRIDA clarified that value of work mean the actual value of work done
after 18.07.2022 and the balance value of work to be done as per contract.
Representative of SRRDA Assam, Iammu and Kashmir, Uttar Pradesh, Bihar RWD Bihar
RCPLWEA have informed that contractor are showing their inability to provide details
regarding demand GST payment via Challan), Y (GST payment via ITC) ,Z (Total GST
Payment by the Contractor) columns (under GST Paid by Contractor) and other relevant
documents for reimbursement ofGST
The Director (F&A) has emphasized that the reimbursement of Goods and Services Tax
(GST) to the contractor will be carried out following a thorough review and in accordance
with the prevailing norms & guidelines issued periodically relevant provision of the
contract. This process is contingent upon the submission of all relevant documents, duly
certified by a Chartered Accountant (CA) with a valid Unique Document Identification
Number (UDIN) , along with the approval of the relevant" Department Project
Implementation Unit (DPIU) and Financial Controller (FC) of the State Rural Roads
Development Agency (SRRDA). Furthermore,' the reimbursement of GST must be
consonance with the corresponding GST return filed submitted by the contractors.
Representative of SRRDA Uttar Pradesh raised query about the column ad-W-ab/ac
coluinn (Additional GST required after adjusting Saving) >
Director F&A clarified that "ad=W-ab/ac" column (Additional GST required after,
adjusting Saving) may be read as "ad=W-ab (or) ac" column (Additional GST required
after adjusting Saving) and all SRRDAs advised treated as "adeW-ab (or) ac"
Further, Director F&A, also explained that as allSRRDAs are aware that PMGSY -I and II
are going to terminate by 31 March 2024. After that no fund will be available for disbursed
for projects of PMGSY-I and H, Therefore, SRRDAs, are advised to work out their
requirement of additional fund on account implementation of GST / enhancement of
rate of GST, using the prescribed format provided by the NRIDA and forward the same
to the NRlDA latest by 15th February 2024. To ensure that any additional liabilities can be
communicated to the Ministry of Rural Development (MoRD), in time.
PANCHAYAT RAJ DEPARTMENT
office of the Engineer-in-Chief, PR, Vijayawada.
Memo No.Budget/PMGSY/Circular/2448/2017-02 Dt:08.11.2023
Sub:- PMGSY Budget - Expenditure details under Administrative Expenses

Fund for the year 2021-22 &2022-23 - Called for.
Ref:- Order No.NRRDA-A015(15)/1/2020-FA/371077/2470-2498,
Dt:03.11.2023 of NRIDA, MRD, GOI, New Delhi.
&&&
The Director (F & A), NRIDA, MoRD, New Delhi, vide reference cited, has
informed that, on verification of the balance sheet of Admn, expenses fund for FY
2021-22 & 2022-23, it has been noticed that, in some SRRDAS, it is not as per
prescribed guidelines and limits mentioned in the guidelines and also Statutory
Auditor have raised certain points on utilisation of Admn., fund. Therefore, all
SRRDAs are requested to submit the information on the format.
Therefore, the EEs, PIU, Srikakulam, Vizianagaram, Visakhapatnam, Kakinada
and Vijayawada are requested to furnish the information in the proforma to
[email protected] (both Soft copy &Ink signed pdf copy) within (02) days,
So as to submit the consolidate statement to NRIDA, as desired.
Encl: As above.
Sd/- B.Balu Naik,
Engineer-in-Chief, PR,
Vijayawada.
To
The Executive Engineer,PIU, Srikakulam, Vizianagaram, Visakhapatnam, Kakinada

and Vijayawada.
Copy to all SEs/DPREO, Srikakulam, Vizianagaram, Visakhapatnam, Kakinada
and Vijayawada.
|/t.c.f.b. o.//
SUPERINTENDENT
SUDmIt tne inrormation wItnin time.

Copy to MIS/Stores/Building Maintenance Section of this office.
They are requested to submit their report on the above issue to this section.
I/t.c.f.b.o.||
SUPERINTENDENT
-|4

PANCHAYAT RAJDEPARTMENT
Office of the Engineer-in-Chief, PR, Vijayawada.
Dt:08.11.2023
Memo No.Budget/PMGSY/circular/2448/2017-03
details under Administrative Expenses
Sub:- PMGSY Budget - Expenditure 2022-23 - Called for.
Fund for the year 2021-22 &
Ref:- Order No.NRRDA-GO21(17)/1/2017-FA-353954/2558-2588,
Delhi.
Dt:03.11.2023 of NRIDA, MoRD, GOI, New
&&& conduct the
NRIDA, vide reference cited has instructed, to
The Director (F & A), of the grants
other items created outAdministrative
Stores, Fixed Assets and
physical verification of Development i.e. PMGSY & RCPLWEof stores, fixed
the Ministry of Rural verification
released by directed to conduct the physical outcome of the verification
Expenses Fund. Further and the
at least once in a year GFR,2017). Discrepancies, if any,
assets and other items register (Rule.213 of submit
recorded in the corresponding brought to account and further directed to
investigated and
shall be promptly 15.12.2023 in this regard.
detailed report by State are hereby
the
above, all Executive Engineers, PIU in
In view of the
requested to etc.,
hardware, software, lab equipment,
asset register i.e. RCPLWE grant.
a. Prepare fixed assetS created under PMGSY and the serial number.
stores and other software should be identified with
All hardware and committee headed
verification of fixed assets. The
committee for /Superintend and Dy. EE.
b. Constitute a Accounts Officer
by EE, Divisional
assets
serial number in the fixed
C. Affix the
the fixed assets
d. Physical verify
following documents
e. Submit the Asset Register
a. Fixed committee order
Constitution of with workings
b.
Asset VerificationReport along
C. Fixed
d. Discrepancies report discrepancies identified
taken report if any
e. Action requested to
Engineer, PIUs in the State, are by 30.11.2023
Therefore, the Executive submit the reports
asset verification excise and copy), so as to
submit the
above fixed
complete [email protected] (Ink signed pdf
without fail to NRIDA, as
desired.
consolidate statement
Sd/- B.Balu Naik,
Encl: As above. Engineer-in-Chief, PR,
Vijayawada.
To Visakhapatnam /
PIU, Srikakulam / Vizianagaram / Nellore / Kurnool/
The Executive
Engineer,
Vjayawada / Guntur / Ongole /
Kakinada / Eluru / Chittoor. concern EEs to
Ananthapuramu/ Badvel / request to instruct the
with a
SEs/DPREOs in the State,time.
Copy to all within
Section of this office.
information
submit the section.
MIS/Stores/Building Maintenance report on the above issue to this
Copy to to submit their
They are requested
|/t.c.f.b.o.//
UPFRINTENDENT
GOVERNMENT OF ANDHRAPRADESH
PANCHAYAT RAJ DEPARTMENT
PR, Vijayawada.
Office of the Engineer-in-Chief,
Dt:o9.11.2023
Memo No.Budget/PMGSY/circular/2448/2017-01
PMGSY/RCPWLEA works -
Implementation of GST in
Sub:- PMGSY Budget -
for.
Certain Information - Called
Ref:- Order No.NRRDA-GO21(17)/3/2017-FA-359213/2418-2448,
GOI, New Delhi.
Dt:26.10.2023 of NRIDA, MoRD,
&&&
reference
State are informed that, vide the
Engineer, PIUS in the calculate
All Executive NRIDA, MoRD, New Delhi has requested to sanctioned
A), works
cited, the Director (F& fund requirement for the GST payment forthe GST rates were
savings and additional format by 10.11.2023, as
in the attached
under PMGSY/RCPLWEA
enhanced from 12% to 18%.
requested to furnish
Engineer, PIUs in the State, are &
Therefore, the Executive [email protected] (both Soft copyto
attached proforma to consolidate statement
the information in within (02) days, so as to submit the
Ink signed pdf copy)
NRIDA, as desired.
Encl: As above.
ty Engineer-in-Chief, PR,
Vijayawada.
To
/
Vizianagaram / Visakhapatnam Kurnool/
Executive Engineer, PIU, Srikakulam / Ongole / Nellore /
The / Guntur /
Kakinada / Eluru / VjayawadaChittoor.
Ananthapuramu / Badvel / further
Engineer, PMGSY, O/oENC, PR, Vijayawada for taking
Copy to the Executive
action in the matter. instruct the concern EEs to
SEs/DPREOs in the State, with arequest to proforma.
Copy to all time in the prescribed
submit the information within
Copy to all SEs/DPREOs in the State, with a request to

submit the information within time. instruct the concern EEs to

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GOVERNMENT OF ANDHRA PRADESH

PANCHAYATI RAJ DEPARTMENT

All EE, PIUs/SEs, PR/DPREOs, PR in the State are here by

4) Non submission of Details of Deposits:

5) Non closure of Maintenance fund 05th of subsequent month:

8) Non (or) delay payment of recoveries to concern statutory authorities

10) Fixed Assets Verification:

11) Non submission of DGPS Survey, NPV and other

The PIUs concern are requested to submit the information by 20.03.2024

All Executive Engineers, PIUs in the State.

Standard Operating Procedure (SOP)

Ref: File No.NRRDA-G021 (17)/2/2019-FA (369483) Dated 29.11.2022 from

1)Holding Account to keep statutory Recoveries

The deposit head in OMMAS is as under:

11.07 Special Works-Reparation of completed PMGSY roads

Therefore, in view of the MORD

All Deductions must be paid within 14

Security Deposit Account:

The All Executive

Subject: Standard Operating Procedure

B. Stepsfor operation of Security Deposit. (SD)Accnunt

I. SRRDAs will open a new bank account for

Security Deposit Bank A/c (16.04)Dr. xxx

Instructions at 2 and 3 above are for capturing the opening balance of

5. Entire amount in the

Number ENplanatory Notes

payment transaction in and

Copy tor intormation to:

Security Deposit (3.02 Dr. XX

Security Deposit Bank A/c (16.04) Dr.

Advance given by Security Deposit (17.oS)

I1. Accounting heads required to be opened tor these

National Rural Infrastructure Development Agency

As per Ministry of Finance (MoF) Memorandum No. I(13}/PFMS/FCD/2020, dated 161h

A. Steps for operation of "Holding Account":

B. Steps for operation of" Security Deposit (SD) Account":

Holding Bank Ale (16.03) Dr. xxx

Security Deposit Bank Ale (16.04)Dr. xxx

4. Instructions at 2 and 3 above are for capturing the opening balance of

Security Deposit (3.02) Dr. xx

Bank Account-SNA(16.01) Dr. xx

Security Deposit Bank A/c (16.04) Dr. xx

Advance given by Security Deposit (17.08) xx

Corrigendum to Explanatory Notes on Chart of Accounts

Copy for information to:

No. NRRDA-G021(17)/3/2017-FA-359213 / Lr;2_b~460 Dated: 05.02.2024

CEO/CE ofPMGSY of all SRRDAs/RCPLWEAs/UTs

Subject: Calculation of additional liability due to GST implications and its

Reference is invited toward this office letter dated 06.06.2018; 12.04.2022;

3· All SRRDAs/UTs/RCPLWEAs were requested to work out the Road-wise

5· A VC meeting was also convened by F&A Division, NRIDA on 05.01.2024 to

1. PPSto OG, NRIDA, for information

The Principal Secretary/ Secretary of Nodal Departments of PMGSY (State/UT), Empowered

Subject: Implementation of Goods and Service tax- Works Contract

5. Following are the Guidelines suggested to be followed by all SRRDAs_

1. JS(Re) & DG, NRIDA, Krishi Bhawan, New Delhi

1 The cells in Green are for input

Z The correct rate of taxes for Excise,CST,VATare to be entered.

Authority Engineer Contractor GM(P)/DGM(P)