Common use of Goods and Service Tax (GST Clause in Contracts

Goods and Service Tax (GST. I. When the offered goods or services or both are subject to GST, the bidder shall clearly mention “GST” Extra, i.e., CGST+SGST+ Compensation Cess (if any) or CGST+UTGST+ Compensation Cess (if any) or IGST+ Compensation Cess (if any) in their bid along with the rate applicable unless exempted. Bids quoted on taxes inclusive basis will be summarily rejected. II. In case of bidders registered under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST. The bidder shall however submit a copy of the final “Certificate of Registration” i.e., FORM GST REG-06 after receipt of the same. The bidder shall invariably mention their GST Registration Number (GSTIN) and 4 Digit HSN Code along with description of goods or services or both as per the Goods and Service Tax Act for the enquired items in the BOQ Format of their offer. III. In case of unregistered bidders, the bidder shall submit their turnover certificate duly certified by Chartered Accountant for the immediate preceding financial year. IV. In order to enable SCCL to avail Input Tax Credit (ITC), the bidder registered under GST should submit Tax Invoice as per the provisions of GST Act. V. In case of bidders who opted for composition levy under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST and a copy of the intimation filed in FORM GST CMP-01. The bidder shall however submit a copy of the final “Certificate of Registration” ie., FORM GST REG-06 after receipt of the same. VI. The Composition bidder shall not quote any taxes under GST and his bid is invariably evaluated without taxes under GST. VII. The Composition bidder shall submit “Bill of Supply” with the words “Composition taxable person, not eligible to collect tax on Supplies” for the supplies made by him VIII. In case, any credit, refund or other benefit is denied or delayed to SCCL due to any non-compliance by the Supplier (such as failure to upload the details of the sale on the GSTN portal, failure to pay GST to the Government) or due to non-furnishing or furnishing of incorrect or incomplete documents by the Supplier, the Supplier would reimburse SCCL the loss to SCCL including, but not limited to, the tax loss, interest and penalty.

Goods and Service Tax (GST. I. When the offered goods or services or both are subject to GST, the bidder shall clearly mention “GST” Extra, i.e., CGST+SGST+ Compensation Cess (if any) or CGST+UTGST+ Compensation Cess (if any) or IGST+ Compensation Cess (if any) in their bid along with the rate applicable unless exempted. Bids quoted on taxes inclusive basis will be summarily rejected. II. In case of bidders registered under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST. The bidder shall however submit a copy of the final “Certificate of Registration” i.e., FORM GST REG-06 after receipt of the same. The bidder shall invariably mention their GST Registration Number (GSTIN) and 4 Digit HSN Code along with description of goods or services or both as per the Goods and Service Tax Act for the enquired items in the BOQ Format of their offer. III. In case of unregistered bidders, the bidder shall submit their turnover certificate duly certified by Chartered Accountant for the immediate preceding financial year. IV. In order to enable SCCL to avail Input Tax Credit (ITC), the bidder registered under GST should submit Tax Invoice as per the provisions of GST Act. V. In case of bidders who opted for composition levy under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST and a copy of the intimation filed in FORM GST CMP-01. The bidder shall however submit a copy of the final “Certificate of Registration” ie., FORM GST REG-06 after receipt of the same. VI. The Composition bidder shall not quote any taxes under GST and his bid is invariably evaluated without taxes under GST. VII. The Composition bidder shall submit “Bill Xxxx of Supply” with the words “Composition taxable person, not eligible to collect tax on Supplies” for the supplies made by him VIII. In case, any credit, refund or other benefit is denied or delayed to SCCL due to any non-compliance by the Supplier (such as failure to upload the details of the sale on the GSTN portal, failure to pay GST to the Government) or due to non-furnishing or furnishing of incorrect or incomplete documents by the Supplier, the Supplier would reimburse SCCL the loss to SCCL including, but not limited to, the tax loss, interest and penalty.

Goods and Service Tax (GST. I. When The F.O.R. Destination prices are excluding GST and Cess as applicable which will be paid extra on a given taxable goods and/or services. The amount and% of GST and Cess as applicable should clearly be indicated separately. (GST/Cess means all applicable Tax/Cess under GST Laws. GST Laws means IGST Act, GST (Compensation to the offered goods State for Loss of Revenue) Act, CGST Act, UTGST Act and SGSCT Act, 2017 and all related ancillary legislations). You shall have to submit a C.A Certificate & duly authorized Signatory of successful bidder, certifying that you have not claimed Refund of any applicable GST and Cess, charged to GETCO or services shall not claim any such Refund, on a future date, from the concerned Authorities and if, any Refund, in respect of such GST and Cess, is claimed by you, it will be immediately passed on to the GETCO, without GETCO making any specific Claim, for the same, either from the Department or both are subject from you. The offers having price inclusive of GST and Cess is likely to be rejected if the rate of GST and Cess is not mentioned clearly unless the bidder has opted for Composition Scheme under GST Act, which should be clearly indicated in the price bid. GETCO may at its discretion consider such offer with presumption of highest applicable rate of VAT/GST/Cess prevailing when the price quoted is inclusive of GST and Cess. If the Supplier/Contractor has opted for the Composition scheme of GST, the bidder shall same must be clearly mention “GST” Extraspecified with valid Declaration & Certificate from Department. In the event of withdrawal/cessation of the Supplier from Composition scheme during the tenure of the contract, i.e., CGST+SGST+ Compensation Cess (if any) or CGST+UTGST+ Compensation Cess (if any) or IGST+ Compensation Cess (if any) in their bid along with the rate applicable unless exemptedmentioned in the price bid shall be final and any additional GST will have to be borne by the bidder. Bids quoted on taxes inclusive basis In no case additional amount towards tax or otherwise will be summarily rejected. IIpaid / reimbursed to supplier/contractor. In Further Statutory Variation clause will not be applicable in case of bidders registered under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 Supplier / Contractor has opted for Composition Scheme under GST. The bidder Supplier/Contractor should charge GST in Invoice at the rate as agreed to / mentioned in acceptance of tender only and any deviation in the same shall however submit a copy not be accepted. Further, any additional liability of GST (later on due to wrong mentioning of GST rate, mis-interpretation of HSN/SAC Code, etc.) over and above as charged in the final “Certificate invoice shall be borne by the Supplier/Contractor. However, any refund received by the supplier / contractor on account of Registration” i.e.GST charged from the company; such refund shall have to be passed on to the company, FORM GST REG-06 after receipt of the same. The bidder shall invariably mention their GST Registration Number (GSTIN) and 4 Digit HSN Code along with description of goods or services or both as per interest if any. Such refund along with interest needs to be passed on suo-moto by the Goods and Service Tax Act for the enquired items in the BOQ Format of their offer. IIIsupplier / contractor. In case of unregistered biddersFurther, the bidder shall submit their turnover certificate duly certified by Chartered Accountant for Company has a right to recover the immediate preceding financial year. IV. In order to enable SCCL to avail Input Tax Credit (ITC), the bidder registered under GST should submit Tax Invoice as per the provisions amount of GST Act. V. In case of bidders who opted for composition levy under GST, along with penal interest at the bidder shall submit a copy of applicable rate (i.e. Present rate is 18%) per annum if GST charged is not paid / short paid to the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST and a copy of government or fails to upload the intimation filed in FORM GST CMP-01. The bidder shall however submit a copy of details or uploads inaccurate particulars on GSTIN portal by the final “Certificate of Registration” ie., FORM GST REG-06 after receipt of Supplier / Contractor within the same. VI. The Composition bidder shall not quote any taxes under GST and his bid is invariably evaluated without taxes under GST. VII. The Composition bidder shall submit “Bill of Supply” with the words “Composition taxable person, not eligible to collect tax on Supplies” for the supplies made by him VIIIstipulated time limit. In case, any credit, refund or other benefit is denied or delayed to SCCL due to any non-compliance by Govt. revises the Supplier (such as failure to upload rate of GST rate / Code during the details tenure of the sale on the GSTN portal, failure to pay GST to the Government) or due to non-furnishing or furnishing of incorrect or incomplete documents by the Suppliercontract, the Supplier would reimburse SCCL the loss to SCCL including, but not limited to, the tax loss, interest and penaltyprovision of GUVNL’s statutory variation clause shall apply.

Goods and Service Tax (GST. I. When 1) Goods and Services Tax (GST), as mentioned in Annexure - A shall be reimbursed only upon its population in the offered goods GST Portal. The Purchaser will not be liable to pay any increase in Goods & Services Tax, if the contract is delayed beyond the contractual period. 2) The Contractor shall submit the "Declaration Form for GST" (enclosed as Annexure - D) to the Purchaser duly signed by the Contractor or services their authorized representative with company seal along with invoice (s). 3) ANTI-PROFITEERING RULES 2017, AS PER GST ACT 2017 3 (i) In compliance to Anti-Profiteering Rules 2017 (of CGST Act 2017), the contractor shall ensure that reduction in rate of tax on supply of Goods or Services or both are subject to GST, or the bidder shall clearly mention “GST” Extra, i.e., CGST+SGST+ Compensation Cess (if any) or CGST+UTGST+ Compensation Cess (if any) or IGST+ Compensation Cess (if any) in their bid along with the rate applicable unless exempted. Bids quoted on taxes inclusive basis will be summarily rejected. II. In case benefit of bidders registered under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST. The bidder shall however submit a copy of the final “Certificate of Registration” i.e., FORM GST REG-06 after receipt of the same. The bidder shall invariably mention their GST Registration Number (GSTIN) and 4 Digit HSN Code along with description of goods or services or both as per the Goods and Service Tax Act for the enquired items in the BOQ Format of their offer. III. In case of unregistered bidders, the bidder shall submit their turnover certificate duly certified by Chartered Accountant for the immediate preceding financial year. IV. In order to enable SCCL to avail Input Tax Credit (ITC) has been passed on by the contractor to the Purchaser through commensurate reduction in price (s) 4 Security Deposit a) In terms of clause no. 3.4.2 of GCC/Supply-1/Rev-4, the Contractor shall furnish a Security Deposit for Rs. 150617 ( Rupees One Lakh Fifty Thousand Six Hundred Seventeen only ) being the 10 % of the order value (basic price). b) The Security Deposit shall be furnished in the form of a Bank Guarantee to be got executed by any Nationalised /Scheduled Bank in favour of the Purchaser within 30 DAYS from the date of issue of this Purchase Order ie, on or before 30/05/2018 in a form and manner acceptable to the Purchaser (Format enclosed). c) The Bank Guarantee shall remain valid till the expiry of (90) Ninety days from the date of the Contractual Delivery Schedule. d) If the Contractor fails to provide the Security Deposit as stated herein above, within 30 days from the date of issue of the Purchase Order such failure shall constitute a breach of contract and the Purchaser shall be entitled to cancel the Contract and make alternate arrangements for the purchase of the stores contracted from other sources at the risk and expense of the Contractor hereof and / or recover from the Contractor the damages arising from such cancellation. e) In the event of the Contractor fails to fulfill the obligations under the Contract, the Purchaser shall have the right to encash and appropriate Security Deposit Bank Guarantee. KKNPP/1&2/CMM/16402/PO:12223 DATE :21/04/2018 Special Instructions: Bank guarantee(s) shall sent directly to the Purchaser by the concerned Bank under their seal and cover for acceptance along with Covering Letter addressed to Head (C&MM), Kudankulam Nuclear Power Project, NPCIL, Kudankulam PO, Radhapuram Taluk, Tirunelveli - 627 106. Where the bidder registered under GST should submit Tax Invoice as per Contractor fails to maintain the provisions of GST Act. V. In case of bidders who opted for composition levy under GSTContractual Delivery Schedule, the bidder Contractor shall submit a copy extend the validity of Bank Guarantee(s) suitably without prejudice to the terms and conditions of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST and a copy of the intimation filed in FORM GST CMP-01. The bidder shall however submit a copy of the final “Certificate of Registration” ie., FORM GST REG-06 after receipt of the same. VI. The Composition bidder shall not quote any taxes under GST and his bid is invariably evaluated without taxes under GST. VII. The Composition bidder shall submit “Bill of Supply” with the words “Composition taxable person, not eligible to collect tax on Supplies” for the supplies made by him VIII. In case, any credit, refund or other benefit is denied or delayed to SCCL due to any non-compliance by the Supplier (such as failure to upload the details of the sale on the GSTN portal, failure to pay GST to the Government) or due to non-furnishing or furnishing of incorrect or incomplete documents by the Supplier, the Supplier would reimburse SCCL the loss to SCCL including, but not limited to, the tax loss, interest and penalty.contract

Goods and Service Tax (GST. I. When 1) Goods and Services Tax (GST), as mentioned in Annexure - A shall be reimbursed only upon its population in the offered goods GST Portal. The Purchaser will not be liable to pay any increase in Goods & Services Tax, if the contract is delayed beyond the contractual period. 2) The Contractor shall submit the "Declaration Form for GST" (enclosed as Annexure - D) to the Purchaser duly signed by the Contractor or services their authorized representative with company seal along with invoice (s). 3) ANTI-PROFITEERING RULES 2017, AS PER GST ACT 2017 3 (i) In compliance to Anti-Profiteering Rules 2017 (of CGST Act 2017), the contractor shall ensure that reduction in rate of tax on supply of Goods or Services or both are subject to GST, or the bidder shall clearly mention “GST” Extra, i.e., CGST+SGST+ Compensation Cess (if any) or CGST+UTGST+ Compensation Cess (if any) or IGST+ Compensation Cess (if any) in their bid along with the rate applicable unless exempted. Bids quoted on taxes inclusive basis will be summarily rejected. II. In case benefit of bidders registered under GST, the bidder shall submit a copy of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST. The bidder shall however submit a copy of the final “Certificate of Registration” i.e., FORM GST REG-06 after receipt of the same. The bidder shall invariably mention their GST Registration Number (GSTIN) and 4 Digit HSN Code along with description of goods or services or both as per the Goods and Service Tax Act for the enquired items in the BOQ Format of their offer. III. In case of unregistered bidders, the bidder shall submit their turnover certificate duly certified by Chartered Accountant for the immediate preceding financial year. IV. In order to enable SCCL to avail Input Tax Credit (ITC) has been passed on by the contractor to the Purchaser through commensurate reduction in price (s) 4 Security Deposit a) In terms of clause no. 3.4.2 of GCC/Supply-1/Rev-4, the Contractor shall furnish a Security Deposit for Rs. 152052 ( Rupees One Lakh Fifty Two Thousand Fifty Two only ) being the 10 % of the order value (basic price). b) The Security Deposit shall be furnished in the form of a Bank Guarantee to be got executed by any Nationalised /Scheduled Bank in favour of the Purchaser within 30 DAYS from the date of issue of this Purchase Order ie, on or before 01/06/2018 in a form and manner acceptable to the Purchaser (Format enclosed). c) The Bank Guarantee shall remain valid till the expiry of (90) Ninety days from the date of the Contractual Delivery Schedule. d) If the Contractor fails to provide the Security Deposit as stated herein above, within 30 days from the date of issue of the Purchase Order such failure shall constitute a breach of contract and the Purchaser shall be entitled to cancel the Contract and make alternate arrangements for the purchase of the stores contracted from other sources at the risk and expense of the Contractor hereof and / or recover from the Contractor the damages arising from such cancellation. e) In the event of the Contractor fails to fulfill the obligations under the Contract, the Purchaser shall have the right to encash and appropriate Security Deposit Bank Guarantee. Special Instructions: Bank guarantee(s) shall sent directly to the Purchaser by the concerned Bank under their seal and cover for acceptance along with Covering Letter addressed to Head (C&MM), Kudankulam Nuclear Power Project, NPCIL, Kudankulam PO, Radhapuram Taluk, Tirunelveli - 627 106. Where the bidder registered under GST should submit Tax Invoice as per Contractor fails to maintain the provisions of GST Act. V. In case of bidders who opted for composition levy under GSTContractual Delivery Schedule, the bidder Contractor shall submit a copy extend the validity of Bank Guarantee(s) suitably without prejudice to the terms and conditions of the “Certificate of provisional Registration” i.e., FORM GST REG-25 under GST and a copy of the intimation filed in FORM GST CMP-01. The bidder shall however submit a copy of the final “Certificate of Registration” ie., FORM GST REG-06 after receipt of the same. VI. The Composition bidder shall not quote any taxes under GST and his bid is invariably evaluated without taxes under GST. VII. The Composition bidder shall submit “Bill of Supply” with the words “Composition taxable person, not eligible to collect tax on Supplies” for the supplies made by him VIII. In case, any credit, refund or other benefit is denied or delayed to SCCL due to any non-compliance by the Supplier (such as failure to upload the details of the sale on the GSTN portal, failure to pay GST to the Government) or due to non-furnishing or furnishing of incorrect or incomplete documents by the Supplier, the Supplier would reimburse SCCL the loss to SCCL including, but not limited to, the tax loss, interest and penalty.contract