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dj&;ksX; nk; dh tkus okyh **oLrq ,oa lsok (Supply of Taxable Goods and Services)

oLrq ,oa lsokdj Goods and Service Tax ds 01 tqykbZ] 2017 ls ykxw gksus ij dj&;ksX; nk; tkus okyh **oLrq ,oa lsok
(Supply of Taxable Goods and Services) ls lacaf/kr rduhdh 'kCnksa Technical Word dh ifjHkk"kk&

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

ii. Intra State jkT; ds Hkhrj vkiwfrZ tgk vkiwfrZdrkZ (Supplier dk LFkku vkSj vkiwfrZ supply dk LFkku ,d gh
jkT; esa fLFkr gks mls Intra State jkT; ds Hkhrj vkiwfrZ (Supply ekuk tk;sxkA

iii. Inter State varjkZth; vkiwfrZ &jkT; ds ckgj & tgk vkiwfrZdrkZ (Supplier dk LFkku vkSj vkiwfrZ (Supply) dk
LFkku vyx&vyx jkT;ksa esa gksa mls varjkZth; jkT; ds ckgj vkiwfrZ (Supply ekuk tk;sxkA

iv. HSN Code ,p-,l-,u- dksM oLrq ,oa lsokdj ds rgr R;sd oLrq dks la[;k vk/kkfjr dksM Numeric code ds
vk/kkj ij oxhZdj.k Classification fd;k x;k gS] ftldks ,p-,l-,u- dksM Harmonized System of
Nomenclature dgk x;k gSA ,sls djnkrk ftudk VuZvksoj 1-5 djksM+ :i;s ls ij gS iajrq 5 djksM+ :i;s ls de
gS] 2 fMftV dksM dk bLrseky djsaxs ,oa djnkrk ftudk VuZvksoj 5 djksM+ ;k mlls ij gS 4 fMftV dksM dk
bLrseky djsaxAs ,sls djnkrk ftudk VuZvksoj 1-5 djksM+ :i;s ls uhps gS mUgsas vius chtd esa ,p-,l-,u- dksM dk
mYys[k djuk visf{kr ugh gSA

v. Service Accounting Code lfoZl vdkmafVax dksM & oLrq ,oa lsokdj Goods and Service Tax ds rgr
R;sd lsok (Service dk la[;k vk/kkfjr dksM Numeric code ds vk/kkj ij oxhZdj.k Classification fd;k
x;k gS] ftldks lfoZl vdkmafVax dksM (Service Accounting Code dgk x;k gSA

vi. Unregistered Dealer viathr O;olk;h ,sls O;olk;h tks oLrq ,oa lsokdj Goods and Service Tax ds
vraxZr iathr ugh gSa A og viathr O;olk;h Unregistered Dealer gSA

vii. Reverse Charge Mechanism/ RCM foifjr dj .kkyh th-,l-Vh- dkuwu ds vuqlkj og .kkyh ftles
dj ds Hkqxrku djus dk nkf;Ro] dqN fo'ks"k vf/klwfpr Jsf.k;ksa es oLrqvksa Goods ;k lsokvksa (Services ds
vkiwfrZdrkZ (Supplier ds ctk; kIrdrkZ Receiver ij gksrk gS vFkok tgka fdlh viathd`r O;olk;h ls oLrq
,oa lsok dh vkiwfrZ dh x;h gksA

viii. Inward Supply vkod vkiwfrZ & vkod vkiwfrZ ls vkk; dj ;ksX; O;fDr }kjk oLrq ;k lsok dh izkfIr] ;]
vf/kxzg.k ls gS tks izfrQy (Consideration) jfgr vkSj lfgr nksuks gks ldrk gSaA

ix. Outward Supply ck vkiwfrZ & ck vkiwfrZ ls vkk; dj ;ksX; O;fDr }kjk O;olk; dh izxfr ds fy;ss vuqca/kksa
}kjk oLrq ;k lsok dh vkiwfrZ] fo;] gLrkarj.k] fofue;] fdjk;s] iV~~Vs ls gSA

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

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

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

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

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

Page 2 of 8
Time of Supply of Goods & Services under in General Cases

In Case of Supply of Goods Earliest of the Following In Case of Supply of Services Earliest of the Following
(Exp. -Sale of Scrap) (Exp Supervision Charges, Lease Rent etc)

Date of Issue of Date on which the Date of Issue of Date of providing Date on which the
Invoice by the supplier receive the Invoice by the service if invoice is supplier receive the
supplier or Last Date payment supplier if invoice not issued within 30 payment
by which supplier is issued with 30 days days
required to issue the of providing services
invoice

Last Date by which


supplier is required to
issue the invoice -
Before/at the time of

Removal of Goods, if supply involves movement of


goods

Delivery of Goods/making available to recipient, if


supply doesn't involves movement of goods

Issuance of successive statements accounts, if


supply is a continuous supply of goods

When recipient approves or 6 months from the date


of removal, if supplied is on approval basis

Time of Supply of Goods & Services under in


Reverse Charge

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

The date of the Date on which 30 days from the date 60 days from the date The date on which
receipt of the goods payment is made of invoice issued by of invoice issued by payment is made
the supplier the supplier

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

any taxes, duties, incidental interest or late subsidies directly any amount that the supplier is
cesses, fees and expenses, fee or penalty linked to the price liable to pay in relation to such
charges levied under including for delayed excluding subsidies supply but which has been
any law for the time commission and payment of any provided by the incurred by the recipient of the
being in force other packing, charged consideration Central supply and not included in the
than this Act by the for Government and price actually paid or payable
supplier any supply State Governments for the goods or services or
both

Page 3 of 8
Iysl vkWQ lIykbZ (Place of Supply)

jkT; ds vanj o jkT; ds ckgj dh x;h lIykbZ vyx vyx izdkj dh gS o mu ij yxus okys VSDl IGST ;k fQj SGST+CGST
gS A ;fn fdlh dkj.k ls IGST dh txg SGST+CGST ;k SGST+CGST dh txg IGST VSDl Hkj fn;k x;k rks xyr Hkjs x;s
VSDl dk fjQaM ysuk gksxk ,oa ykxq gksus okyk VSDl dks iqu% Hkjuk gksxk A vr% GST ds varxZr Iysl vkQ lIykbZ le>uk vR;ar
vko;d gSA

txg tgka ls eky [kjhnus okys lIykbZ izkIr gkus ykxq gksus okyk
- la- lIykbZ dk izdkj
jokuk gqvk LFkku dk LFkku VSDl

1 xqtjkr dk O;kikjh **v** e-iz- ds O;kikjh Gujarat MP MP IGST


**c** dks lh/kh lIykbZ djrk gSA

2 e-iz- ls e-iz- ds O;kikjh ;k miHkksDrk dks MP MP MP CGST+ SGST


lIykbZ
jktLFkku dk O;kikjh **v** xqtjkr ds
Rajasthan Gujarat MP IGST
O;kikjh **c** ds funsZk ij e-iz- ds
3
O;kikjh **l** dks lh/ks eky Hkstrk gS
**Bill to B and Ship to C**

MP Gujarat MP IGST
e-iz- dk O;kikjh **v** xqtjkr ds O;kikjh
4 **ch** ds funsZk ij e-iz- ds O;kikjh **lh**
dks lh/ks eky Hkstrk gSA
e-iz- dk O;kikjh **v** e-iz- ds O;kikjh
MP MP Gujarat CGST+ SGST
Ckh ds funsZk ij xqtjkr ds O;kikjh lh
dks lh/ks eky Hkstrk gSA Bill to B and
5
Ship to C

mijksDr rkfydk dks ljy kCnksa esa bl rjg le>k ldrk gSA

pwafd iwoZ {ks= daiuh e-iz- esa jftLVMZ gS ,oa GST esa e-iz- dk dksM 23 vkacfVr gS vr% lIykbZ iznk; drkZ ,oa
lIykbZ izkIr drkZ nksuksa dk GSTIN No. 23ls kq: gS rks mDr fLFkfr esa CGST+ SGST dj ykxq gksxkA

;fn lIykbZ iznk; drkZ vFkok lIykbZ izkIr drkZsa dk GSTIN No. 23 ds vfrfjDr vU; fdlh vadks ls izkjaHk
gksrk gsS rks mDr fLFkfr esa IGST dj ykxq gksxkA

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

mnkgj.k &daiuh }kjk Lsi fo; ds nkSjku izkIr gksus okyh vfxze dh jkfk ij VSDl dk Hkqxrku vxkeh ekg esa fd;k
tkuk gksxkA

2) GST ds varxZr ;fn daiuh }kjk Hkqxrku vFkok izkIr fd, x, C;kt Interest] foyac 'kqYd Late fees ,oa isuYVh
Penalty vf/kHkkj Surcharge vkfn Hkh dj&;ksX; gSaA vr% daiuh }kjk olwy dh xbZ C;kt Interest] foyac 'kqYd
Late fees ,oa isuYVh Penalty vf/kHkkj Surcharge vkfn jkf'k ij GST ns; gksxkA

3) GST essa le; ij VSDl ds Hkqxrku o vU; fu;eksa ds mfpr ikyu ds vk/kkj ij Hkkjr ljdkj }kjk xzsfMax iznku dh
tkosxhA vr% csgrj xzfMax gksus ls daiuh ds fy, fgrdj gksxkA

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

dj&;ksX; oLrqvksa Goods ,oa lsokvksa (Services dk nk; (Supply & laf{kIr o.kZu
daiuh }kjk fofHkUu dj&;ksX; oLrq,a Goods ,oa lsok, (Services nk; (Supply dh tkrh gSa] ftudk laf{kIr es o.kZu
fuEukuqlkj gS

- lsok@oLrq HSN/SAC CGST SGST IGST Account


Code Code
v daiuh }kjk dj ;ksX; iznk; dh tkus okyh lsok
1 lqijfotu lsok (Supervision Charges) 998331 9% 9% 18% 650214
2 iksy QSDVjh dk fdjk;k vpy laifr (Lease Rent ) 997212 9% 9% 18% 650209
3 cSad] ,Vh,e ;k vU; daiuh O;f;ksa dks nh xbZ txg 997212 9% 9% 18% 650208
dk fdjk;k vpy laifr (Ground Rent)
Page 4 of 8
4 'kknh o vU; lekjksg ds fy, nh xbZ txg ;k fdlh Hkh 997212 9% 9% 18% 650210
vU; dkj dh laifk tks voklh; Residential u
gksa dk kIr fdjk;k vpy laifr (Rental for
Guest house)
5 la;= a ,oa e'khuksa Plant and Machinery VkalQkeZj 997319 9% 9% 18% 640110
dk fdjk;k vpy laifr (Transformer Rent)
6 Bsdsnkj / fuekZrk dks mi;ksx ds fy, nh xbZ oLrq dk 997329 9% 9% 18% 650203
fdjk;k Hire Charges of material given to
contractor/constructor

7 Interest, Penalty or Surcharge received 9% 9% 18% 650215


c daiuh }kjk dj ;ksX; iznk; dh tkus okyh oLrq
8 LSi dh fch (Sale of scrap As per Annexure. 1 650401

9 fufonk QeZ dh fch Sale of Tender Form 4911 6% 6% 12% 650202

uksV%& mijksDr ds vfrfjDr fdlh vU; oLrq ;k lsok ds ds laca/k esa ifji= ds var esa fn;s x;s vf/kdkfj;ksa ls laidZ fd;k tk
ldrk gSA

Account Code for GST


A Company as Goods or Service Provider (AR and Sale of Scrap/
1 CGST 430505
2 SGST 430506
3 IGST 430507
B Company as Goods or Service receiver (UNDER RCM)
1 RCM CGST 430520
2 RCM SGST 430521
3 RCM IGST 430522
C GST Adjustment Clearing Code for purchase of material from Registered
Supplier.
1 Clearing Store CGST 990220
2 Clearing Store SGST 990221
3 Clearing Store IGST 990222

Accounting Entries

I If services are supplied by Registered Service Provider having GSTIN number


In this case the code of expense is select for CGST or SGST or IGST charge by service
provider in his invoice. Example: - Printing service charge Rs. 10000 by M/s XYZ and
charged CGST 900 and SGST 900. The Total bill amount is 11800. Accounting entry
shall be as follow
Account Code Particulars Amount Dr. Amount Cr.
760122 Printing & Stationery A/c 10000
760122 CGST 900
760122 SGST 900
420101 Supplier Liability Account 11800
Note: - Always mention in description the rate of CGST, SGST or IGST charged by the supplier in
its bill.

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

Page 5 of 8
III Purchase of material from registered supplier by company in A/c code Dr. A/c Code Cr
Turn key store. (only in case of RGGVY 12 Plan)
th

Interim Liability Account (through receipt match) 420102


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

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

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

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

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

C- ns;d Invoice tkjh djus ds ko/kku

th-,l-Vh- vf/kfu;e esa daiuh }kjk R;sd dj&;ksX; oLrq ;k lsok Goods & services nk; djus ij miHkkskvksa dks ns;d
Invoice tkjh djuk vfuok;Z gSA blds vfrfjDr ;fn iathd`r O;olk;h vFkkZr iwoZ {ks= daiuh dk okf"kZd VuZvksoj (Turnover)
5 djksM+ :- ls vf/kd gksus ds dkj.k daiuh }kjk esa dj ;ksX; iznk; dh tkus okyh oLrq ,oa lsok ls lcaf/kr HSN/SAC Code
dk mYys[k izR;sd ns;d esa fd;k tkuk vko;d gSA vr% th-,l-Vh- vf/kfu;e ds varxZr daiuh }kjk tkjh fd;s tkus okys
ns;dInvoice dk izk:i Annexure-2 ds :i layXu gSA ns;d Invoice tkjh djus ds ko/kku fuEukuqlkj gS

1 daiuh }kjk oLrq nk; Service of supply djus dh fLFkfr esa

v ns;d Invoice tkjh djus dk le;%&At the time of supply of Goods.


Page 6 of 8
c ns;d Invoice fdruh fr esa tkjh djuk gS & ns;d Invoice 4 fr esa tkjh djuk gS] igyh fr
miHkksk dh] nwljh fr ifjokgd Transporter dh ;fn oLrq dk lapyu Movement gksuk gks rks] rhljh
fr forj.k dsa DC/laHkkx Division dh vkSj pkSFkh fr {ks=h; ys[kk dk;kZy; dhA

l ns;d Invoice ij tkjh djus okys dk;kZy; eq[k ds gLrk{kj (Signature vko';d gSaA

2 daiuh }kjk lsok (Service nk; (supply djus dh fLFkfr esa &

v ns;d Invoice tkjh djus dk le; lsokvksa ds nk; ds 30 fnol ds Hkhrj ;k mlls igys A

c ns;d Invoice fdruh fr esa tkjh djuk gS & chtd Invoice 3 fr esa tkjh djuk gS] igyh fr
miHkksk dh] nwljh fr forj.k dsa DC/laHkkx Division dh vkSj rhljh fr {ks=h; ys[kk dk;kZy;
dhA

l ns;d Invoice ij ns;d Invoice tkjh djus okys dk;kZy; eq[k ds gLrk{kj Signature vko';d gSaA

djk/kku dk nkf;Ro Time of Supply

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

v daiuh }kjk lsok, nk; fd, tkus ijA On supply of services


vFkok
c daiuh }kjk ns;d Invoice tkjh fd, tkus dh rkjh[k (On issue of invoice)
vFkok
l og rkjh[k tc lsok nk; fd, tkus ckcr] Hkqxrku kIr gqvk gksA (Date of receipt of payment)

mijks va] c ;k l esa ls tks igys Whichever is earlier

Reverse Charge Mechanism


th-,l-Vh ds vraxZr foijhr dj .kkyh Reverse Charge Mechanism RCM ds ko/kkuksa ds rgr dj dk Hkqxrku daiuh
}kjk fd;k tkuk gSaA foijhr dj .kkyh RCM ds rgr vkus okyh lsok;sa uhps rkfydk esa iznfkZr gS

- lsok@oLrq HSN/SAC Code CGST SGST IGST


1 vf/kokvksa Advocate Qhl 998212 9% 9% 18%
2 lM+d ekxZ }kjk eky dk ifjogu Goods Transport 996511 2.50% 2.50% 5%
Agency
vkfcZVy fVC;wuy Arbitral Tribunal ls yh x;h 9% 9% 18%
998215
3
lsok,
4 viathr O;olk;h ls yh xbZ oLrq Goods ,oa lsok, As per Annexure - 3
service)
5 Director Sitting Fees 9983 9% 9% 18%

foijhr dj .kkyh ds varxZr djk/kku dk nkf;Ro Time of Supply under RCM

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

v oLrq kfIr dh rkjh[k


vFkok
c Hkqxrku ;k lek;kstu dh rkjh[k
vFkok
l oLrq nk;drkZ }kjk ns;d tkjh fd, tkus ls rhl fnu (30 days from date of issue of Invoice by
Supplier ds Bhd ckn dh rkjh[k vFkkZr ns;d Invoice dh rkjh[k ls 31 oka fnuA

mijks va] c ;k l esa ls tks igys Whichever is earlier

th-,l-Vh vf/kfu;e ds vuqlkj foijhr dj .kkyh ds varxZr izkIr lsok ij djk/kku dk nkf;Ro Time of supply under
RCM for services fuEukuqlkj gksxk%&

v Hkqxrku ;k lek;kstu dh rkjh[k


vFkok
c lsok nk;drkZ }kjk ns;d tkjh fd, tkus ls lkB fnu (60 days from date of issue of Invoice by
Supplier ds Bhd ckn dh rkjh[k vFkkZr ns;d Invoice dh rkjh[k ls 61 oka fnuA

mijks va ;k c esa ls tks igys Whichever is earlier

Page 7 of 8
-1
MADHYA PRADESH POORV KSHETRA VIDYUT VITARAN CO. LTD.,
(Annexure -1)
List of HSN Code and Tax rates of Items Sold as Scrap

IGST SGST
S.No. Item Description HSN Code CGST Rate
Rate Rate
1 Fuel Wooden (Scrap) 4401 0% 0% 0%
2 Other Wooden Products (Scrap) 4409 18% 9% 9%
3 Iron & Steel Scrap (others) 7228 18% 9% 9%
4 Nut & Bolts of Iron & Steel (Scrap) 7318 18% 9% 9%
5 Transformer Tank of Iron & Steel (Scrap) 7310 18% 9% 9%
6 Tubes Pipes Fittings of Iron & steel (Scrap) 7307 18% 9% 9%
7 G.I Stay Wire of Iron & Steel (Scrap) 7313 18% 9% 9%
8 Other Cast Articles of Iron & Steel (Scrap) 7325 18% 9% 9%
9 Copper stranded Wire & Cables (Scrap) 7413 18% 9% 9%
10 Alumunium Waste & Scrap 7602 18% 9% 9%
11 Alumunium Wire Scrap 7605 18% 9% 9%
12 Alumunium Tube & Pipe Fittings (Scrap) 7609 18% 9% 9%
13 Lead Waste & Scrap 7802 18% 9% 9%
14 Zinc Waste & Scrap 7902 18% 9% 9%
15 Tin Waste & Scrap 8002 18% 9% 9%
16 Burnt Transformer Oil 2710 18% 9% 9%
17 Pickup and Truck Sold in workable Condition 8427 28% 14% 14%
18 Waste Pairing & Scrap of Rubber (Tyre Tube Scrap) 4004 18% 9% 9%
19 Jeep Sold in Workable Condition 8703 28% 14% 14%
20 Electrical Capicitors (Scrap) 8532 18% 9% 9%
21 Electrical resistors (Scrap) 8533 18% 9% 9%
22 Battery Scrap 8548 18% 9% 9%
23 Electrical Transformer Sold in Workable Condition 8504 28% 14% 14%
24 Waste Paring & Scrap of Other Plastic 3915 18% 9% 9%
25 Brass Scrap 7405 18% 9% 9%
26 Porcelain Insulator 8546 18% 9% 9%
27 Energy Meter Scrap 9028 18% 9% 9%
M.P. POORV KSHETRA VIDYUT VITARAN CO. LTD.,
Block No.-7, 2th Floor, Shakti Bhawan, Rampur, Jabalpur
CIN: U40109MP2002SGC015120
Phone No. 0761-2661219, 2702430, Fax No. 0761-2660128, website: www.mpez.co.in
-2 (Annexure 2)

Tax Invoice
1. GSTIN - 23AADCM6175E2ZM
2. Name MADHYA PRADESH POORV KSHETRA VIDYUT VITRAN CO. LTD.
3. Address BLOCK NO. 7, SHAKTI BHAWAN, RAMPUR, JABALPUR (M.P.)
4. Serial No. of Invoice -
5. Date of Invoice -
Details of Receiver (Billed to) Details of Consignee (Shipped to)
Name - Name
Address - Address
State - State
State Code - State Code
GST Reg. No. - GST Reg. No. -
Sr. Description HSN Qty. Rate Taxable CGST SGST IGST
No. of Goods/ Code Unit of (Per Item) Value
Services / SAC Measure (Base Rate Amt. Rate Amt. Rate Amt.
ment Amount)

Freight

Insurance

Packing and Forwarding Charges

Total

Total Invoice Value (In figure)

Total Invoice Value (In Words)

Amount of Tax

Signature -
Name of the Signatory
Designation / Status
Date
Note -
1. Invoice series - RAO code / Division code / Year / 00001
Eg: For RAO Jabalpur (144), Mandla Division (45), Year (2017-18), first Invoice number will be 144451800001
-3
MADHYA PRADESH POORV KSHETRA VIDYUT VITARAN CO. LTD.,
(Annexure -3)

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

CGST SGST
S.No. Item Description HSN Code IGST Rate
Rate Rate
1 Toner & Drum 8443 18.00% 9.00% 9.00%
2 Pen (Other Than Fountain Pen) 9608 12.00% 6.00% 6.00%
3 Stapler pin 7319 18.00% 9.00% 9.00%
4 Highliter 9608 12.00% 6.00% 6.00%
5 Cello Tape 3506 18.00% 9.00% 9.00%
6 File 4820 18.00% 9.00% 9.00%
7 Paper Cutter 8441 18.00% 9.00% 9.00%
8 Marker 9609 12.00% 6.00% 6.00%
9 Eraser 4016 18.00% 9.00% 9.00%
10 Printing Paper 4821 18.00% 9.00% 9.00%
11 Gum 3506 18.00% 9.00% 9.00%
12 Register 4820 18.00% 9.00% 9.00%
13 Clock 9105 18.00% 9.00% 9.00%
14 Mouse 8471 18.00% 9.00% 9.00%
15 Lan Cable 8544 28.00% 14.00% 14.00%
16 LED Bulb 9405 12.00% 6.00% 6.00%
17 Tubelight 9405 12.00% 6.00% 6.00%
18 Ceiling Fan 8414 28.00% 14.00% 14.00%
19 Fabrication of Angles through Welding 7216 18.00% 9.00% 9.00%
20 Welding Rods 8311 18.00% 9.00% 9.00%
21 Calculator 9017 12.00% 6.00% 6.00%
22 Keyboard 8471 18.00% 9.00% 9.00%
23 Newspaper 4902 0.00% 0.00% 0.00%
24 Chairs 9402 18.00% 9.00% 9.00%
25 Table Cloth (Upto Rs. 1000) 6304 5.00% 2.50% 2.50%
26 Table Cloth (More than Rs. 1000) 6304 12.00% 6.00% 6.00%
27 Plug 8536 28.00% 14.00% 14.00%
28 Anti Virus 8523 18.00% 9.00% 9.00%
29 Tea 0902 5.00% 2.50% 2.50%
30 Biscuits & Others 1905 18.00% 9.00% 9.00%
31 RO Parts 8421 18.00% 9.00% 9.00%
32 Projector 8528 28.00% 14.00% 14.00%
33 Hand Wash 3401 18.00% 9.00% 9.00%
34 Pendrive 8471 18.00% 9.00% 9.00%
35 Telephone instrument 8517 18.00% 9.00% 9.00%
36 Customiseed Register 4820 18.00% 9.00% 9.00%
37 UPS battery 8504 28.00% 14.00% 14.00%
38 Curtains (Upto Rs. 1000) 6303 5.00% 2.50% 2.50%
39 Curtains (More than Rs. 1000) 6303 12.00% 6.00% 6.00%
40 Glass 7020 28.00% 14.00% 14.00%
41 clock 9105 18.00% 9.00% 9.00%
42 Wifi Router 8517 18.00% 9.00% 9.00%
43 Coffee Mug 6912 18.00% 9.00% 9.00%
44 Flex/Banner 4911 12.00% 6.00% 6.00%
45 Trofies 8306 18.00% 9.00% 9.00%
46 Plywood 4412 28.00% 14.00% 14.00%
47 All Out 3808 18.00% 9.00% 9.00%
48 Basta Cloth 5901 12.00% 6.00% 6.00%
49 Jhadu 9603 18.00% 9.00% 9.00%
50 Harpic 3402 28.00% 14.00% 14.00%
51 Doormat 5702 12.00% 6.00% 6.00%
52 Rubber Stamp 8309 18.00% 9.00% 9.00%
53 Screw Driver/Tools 8207 18.00% 9.00% 9.00%
54 Stamp Pad 9612 18.00% 9.00% 9.00%
55 Envelop 4817 18.00% 9.00% 9.00%
56 Postage 9704 12.00% 6.00% 6.00%
57 Gitti 2517 5.00% 2.50% 2.50%
58 Reti 2505 5.00% 2.50% 2.50%
59 Cement 2523 28.00% 14.00% 14.00%
60 Pipe 7307 18.00% 9.00% 9.00%
61 PVC Board 3921 18.00% 9.00% 9.00%
62 Cartoon 4819 12.00% 6.00% 6.00%
63 PEN Refill 9608 12.00% 6.00% 6.00%
64 RAM 8471 18.00% 9.00% 9.00%
65 External Hard Disk 8471 18.00% 9.00% 9.00%
66 General Medicine 9804 18.00% 9.00% 9.00%
67 Purified Water 2201 18.00% 9.00% 9.00%
68 Vehicle Parts 8708 28.00% 14.00% 14.00%
69 Lamination 4823 18.00% 9.00% 9.00%
70 Books 4901 0.00% 0.00% 0.00%
71 Tyre Tube 4011 28.00% 14.00% 14.00%
72 Tiles 6901 28.00% 14.00% 14.00%
73 Glasses for Partiton 7013 18.00% 9.00% 9.00%

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

CGST SGST
S.No. Item Description SAC Code IGST Rate
Rate Rate
1 Labour Payment 99546 18.00% 9.00% 9.00%
2 Electrician Charges(Pump etc.) 99863 18.00% 9.00% 9.00%
3 Photocopy 99891 18.00% 9.00% 9.00%
4 Repairing 99871 18.00% 9.00% 9.00%
5 Washing 99971 18.00% 9.00% 9.00%
6 Print Out 99891 18.00% 9.00% 9.00%
7 ID Card Print 99891 18.00% 9.00% 9.00%
8 TDS Return Filing Fees 99823 18.00% 9.00% 9.00%
9 Tent etc. 99633 18.00% 9.00% 9.00%
10 AC Repair 99871 18.00% 9.00% 9.00%
11 Insurance Premium 99713 18.00% 9.00% 9.00%
12 Video Shooting Charges 99838 18.00% 9.00% 9.00%
13 Book Binding 99979 18.00% 9.00% 9.00%
14 Annual Maintance Charges 99979 18.00% 9.00% 9.00%
15 Typing Charges 99979 18.00% 9.00% 9.00%
16 System Format 99979 18.00% 9.00% 9.00%
17 CA Fees (for tax related works) 99823 18.00% 9.00% 9.00%
18 Hire Charges 99979 18.00% 9.00% 9.00%
19 Furniture Repairs 99872 18.00% 9.00% 9.00%
20 DSC 99979 18.00% 9.00% 9.00%
21 Calender Printing 99891 18.00% 9.00% 9.00%
22 Vehicle hiring 99660 5.00% 2.50% 2.50%
23 Advertising in print media 99836 5.00% 2.50% 2.50%
24 Printing of Books and Periodicals 99891 18.00% 9.00% 9.00%

Accommodation in hotels, guest houses


25 having room tariff below Rs.1000 99631 0 0 0

Accommodation in hotels, guest houses


having room tariff Rs.1000 and above
26 but less than Rs.2500 per room per day 99631 12.00% 6.00% 6.00%
Accommodation in hotels, guest houses
having room tariff more than Rs.2500 per
27 room per day 99631 18.00% 9.00% 9.00%
28 Work Contract - 18.00% 9.00% 9.00%

29 All other services not specified elsewhere - 18.00% 9.00% 9.00%


-4 (Annexure -4 )
M.P. Poorv Kshetra Vidyut Vitran Co. Ltd.
Statement of details of Goods Sold and Services Provided by the Company to the Consumer

Name Of RAO -

GST Invoice Detail IGST Payable CGST Payable SGST Payable Total
Registration Name of Address of
S.No.
No. of Customer Customer Description of Invoice
Invoice Invoice Taxable
Customer Number Date
Goods/ HSN/SAC
Value
Rate Amount Rate Amount Rate Amount Value
Services
1
2
3
4
5
6
7
8
9
10

Total
-5 (Annexure -5 )
M.P. Poorv Kshetra Vidyut Vitran Co. Ltd.
Statement of details of Goods Purchased and Services Received by the Comapny Covered under reverse charge mechanism

Name Of RAO -

Invoice Detail IGST Payable CGST Payable SGST Payable


GST
Registration Vendor Status Total
Name of Vendor Address of Vendor
No. of Vendor Registered / / Service Provide / Service Provider Invoice Invoice Description of Taxable
Invoice
/ Service
Unregistered Number Date Goods/ Services
HSN/SAC
Value Value
Provider
S.No. Rate Amount Rate Amount Rate Amount
1
2
3
4
5
6
7
8
9
10

Total
-6 (Annexure -6 )
M.P. Poorv Kshetra Vidyut Vitran Co. Ltd.
Statement of details of Goods Purchased and Services Received by the Company other than reverse charge mechanism

Name Of RAO -

Invoice Detail CGST SGST IGST


GST Vendor Status
Total
Registration (Registered / Name of Vendor Address of Vendor
No. of Vendor Invoice
Composition / Service Provide / Service Provider Invoice Invoice Description of Taxable
/ Service
Number Date Goods/ Services
HSN/SAC
Value Value
Provider dealer)
S.No. Rate Amount Rate Amount Rate Amount
1
2
3
4
5
6
7
8
9
10

Total