Common use of TAXES & DUTIES Clause in Contracts

TAXES & DUTIES. Bidder shall indicate GST no. and HSN/SAC no. separately the percentage of the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS). VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .

TAXES & DUTIES. Bidder shall indicate GST no. and HSN/SAC no. separately Following details are to be submitted by the percentage of the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under;bidders: 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions Bidders need to be accepted.confirm acceptance of Standard Terms & Conditions of GST enclosed with this tender as follows: I. GST as per GST Laws shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanismmechanism (RCM). IIIII. Benefits from reduction in rate of tax/ITC is are required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have Law) have to submit declaration that they have complied with ‘Anti-Anti- profiteering clause’ under GST Law. . Such declaration be given in technical bid. IVIII. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by yousupplier / contractor. You Supplier / Contractor shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you Supplier /Contractor or otherwise otherwise. V. IV. In case, MDL is unable to avail ITC, You supplier/contractor at your their own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you Supplier / Contractor shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you supplier/contractor and MDL ends up in reversal of credits and / or payments, you are supplier /contractor is fully liable for making good all the loss incurred by MDL. MDL reserves the right to recover any interest, penalty or loss from any amount due to you Supplier /Contractor or otherwise. VI. V. If you are the vendor is registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by youthe vendor. You are Vendor having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VIIVI. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRSsection (GRS). VIIIVII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by yousupplier/contractor, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you the supplier/contractor with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-item- wise rates (i.e.Basic+P&F+F&I) quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item (i.e Basic+P&F+ F&I).

TAXES & DUTIES. Bidder shall indicate GST no. and HSN/SAC no. separately Following details are to be submitted by the percentage of the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under;bidders: 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions Bidders need to be accepted.confirm acceptance of Standard Terms & Conditions of GST enclosed with this tender as follows: I. GST as per GST Laws shall be payable extra as quoted and agreed. II. In X. Xx case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanismmechanism (RCM). IIIII. Benefits from reduction in rate of tax/ITC is are required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-Anti- profiteering clause’ under GST Law. . Such declaration be given in technical bid. IVIII. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by yousupplier / contractor. You Supplier / Contractor shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you Supplier /Contractor or otherwise otherwise. V. In XX. Xx case, MDL is unable to avail ITC, You supplier/contractor at your their own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you Supplier / Contractor shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you supplier/contractor and MDL ends up in reversal of credits and / or payments, you are supplier /contractor is fully liable for making good all the loss incurred by MDL. MDL reserves the right to recover any interest, penalty or loss from any amount due to you Supplier /Contractor or otherwise. VI. V. If you are the vendor is registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by youthe vendor. You are Vendor having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VIIVI. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRSsection (GRS). VIIIVII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by yousupplier/contractor, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you the supplier/contractor with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates (i.e.Basic+P&F+F&I) quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item (i.e Basic+P&F+ F&I).

TAXES & DUTIES. Bidder shall indicate GST no. and HSN/SAC no. separately the percentage of the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Bidder should upload invoice on GST portal in the month of sale against MDL GSTIN 00XXXXX0000X0XX IV. Bidder invoice number should be 16 character or less and invoice number exactly as printed on the invoice should be uploaded on the GST portal. V. Benefits from reduction in rate of tax/ITC is are required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have Law) have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be is given in technical bid. IVVI. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by yousupplier / contractor. You Supplier /Contractor shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise .Supplier V. VII. In case, MDL is unable to avail ITC, You supplier/contractor at your their own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-non- payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayedSupplier VIII. If the short coming vendor is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by youthe vendor. You are Vendor having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VIIIX. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRSsection (GRS). VIII. X. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by yousupplier/contractor, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you the supplier/contractor with the requirement of GST along with satisfactory evidence. IXXI. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item item.

TAXES & DUTIES. Bidder a. GST (CGST, SGST, IGST as applicable), Customs Duty and applicable Cess as applicable shall indicate GST no. and HSN/SAC no. separately be reimbursed for the percentage of materials consigned to Corporation as per limits indicated in the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need offer against documentary evidence to be accepted. I. GST furnished by the supplier. Corporation shall pay only those taxes, duties and levies as per GST Laws indicated by Supplier at the time of bid submission/as agreed subsequently prior to opening of priced bids). Taxes/duties and/or levies not indicated by supplier in bid, but payable, shall be payable extra as quoted and agreed. IIto Supplier’s account. In case of purchases any increase/decrease applicable in GST (CGST, SGST, IGST as applicable) Customs Duty and applicable Cess indicated with reference to limits mentioned in the offer/bid or new taxes/duties/levies imposed by the Indian Government through Gazatte notification after the date of submission of last Price Bid but prior to contractual delivery date, the Corporation shall reimburse/adjust the increase/decrease in taxes & duties on satisfactory supporting documents. b. Supplier shall be responsible for availing all applicable concessions in taxes, duties, levies etc. as per terms of Purchase Order. Any loss, direct or implied, accrued to Corporation on account of supplier’s failure to avail concessions shall be borne by Supplier. c. The vendor shall comply with all the provisions of the GST Act/Rules/ requirements like providing of tax invoices, payment of taxes to the authorities with in the due dates, filing of returns with the due dates etc. to enable HPCL to take Input Tax Credit. In case of imports, vendors shall provide import documents and invoice fulfilling the requirement of Customs Act and Rules. Vendor will be fully responsible for complying with the Customs provisions to enable HPCL to take Input Tax Credit. d. In case, HPCL is not able to take Input Tax Credit due to any noncompliance/default/negligence of the seller of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GSTprovider, the GST registration number (15 digit GSTIN) issued by GOI same shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS). VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible the pending bills/dues (including security deposit, BG etc.) e. Vendor shall be responsible to avail tax credit. Any default towards payment of tax and / indemnify the Corporation for any loss, direct or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice implied accrued to the extent applicable. The GST will be applicable Corporation on total basic rate account of each item supplier/service provider failure to discharge his statutory liabilities like paying taxes on time, filing appropriate returns within the prescribed time etc.

TAXES & DUTIES. Bidder (a) Taxes on amounts payable by the Allottee/s to the Promoter under this Agreement shall indicate GST no. be charged separately to the Allottee/s who shall bear and HSN/SAC no. separately pay such Taxes along with the percentage requisite stamp duty and the registration fees payable towards registration of the applicable taxes Sale Deed. Provided however, any statutory variation in Taxes and Govt. levies duties as a result of amendment to the existing laws and/or imposition of any new tax/duty/levy in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws India shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that account of the vendor. MDL shall not be responsible for Allottee/s. (b) Xxxxxxxx/s agrees to pay to the Promoter any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed additional tax / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount duties along with interest and penalty on MDL penalty, if any, imposed by the relevant authorities, in case such additional tax / duty is charged by the authorities as a result of change in opinion / interpretation of the applicable tax laws or for any other reason whatsoever. (c) The Parties expressly and unequivocally agree that with effect from the date of coming into force of the Goods & Service Tax Laws (“GST”) which includes Central Goods & Service Tax Act (“CGST”) and State Goods & Service Tax Act (“SGST”) and Integrated Goods & Service Tax Act, (“IGST”), the Promoter shall charge separately to the Allottee/s appropriate CGST and SGST or IGST, as applicable, in respect of the various amounts collected/received by the Promoter from the Allottee/s under this Agreement. (d) Under GST Laws for including CGST, SGST and IGST, as applicable, the number Allottee/s shall be liable to withhold taxes and pay the same to the Government ex-chequer in such manner and within such time as prescribed under the Applicable Laws. The Allottee/s shall provide necessary certificate of days withholding to the ITC was delayedPromoter in the prescribed form. (e) The Allottee/s further understand/s that during any extended period of delivery of possession of the Apartment in terms of this Agreement, if there is any increase in rates, taxes, duties, deposits and other levies/charges imposed and/or demanded or required to be paid to the concerned authorities, whether under the existing laws or under any other law enacted in the future, the said increase/enhancement shall be borne and paid by the Allottee/s. (f) Where the Promoter is required to make any refund to the Allottee/s in terms of this Agreement, the Promoter shall deduct necessary amounts towards such taxes & duties as may be required under the Applicable Laws, before making any such refund and in that event the Allottee/s shall not have any right to claim refund of such adjusted/deducted amount towards taxes and duties. (g) The Allottee/s shall mutate his/her/their/its name in the records of concerned Municipality/Corporation/Panchayat and/or the concerned X.X. & L.R.O or any other Government and/or Semi Government department/office or any Constitutional body as applicable thereto after registration of Sale Deed and the Promoter agrees to sign necessary consent letters in respect thereof. If The Promoter has agreed to assist the short coming is not rectified by you and MDL ends up Allottee/s on request being made in reversal of credits and / or payments, you are fully this regard without being liable for making good all such act. In the loss incurred event of any demand for payment of betterment charges/assessment charges/mutation charges/Development Charges or any other charges as applicable in respect of the Apartment, the Allottee/s agree/s to pay the same in proportion for his/her/their/its Apartment as informed by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwisethe Promoter. VI. If you are registered under GST(h) The Allottee/s agrees and undertake/s to pay all government rates and taxes inclusive of but not limited to municipal taxes, property taxes, land revenue/khazna, levies of any kind, by whatever name called, whether levied or leviable currently or in future or any enhancement/modification of the GST registration number (15 digit GSTIN) issued prevailing rates & taxes, by GOI any Government Authority in relation to the Apartment and /or the Project Land, as the case may be, from the Possession Date or the Deemed Date of Possession, as may be applicable and same shall be mandatorily provided payable by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice Allottee/s as per the provisions / requirement / timeline promulgated demand raised by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS)Promoter. VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .

TAXES & DUTIES. Bidder shall indicate GST no. 6.1 The Initial Total Price of Your Order excludes all taxes and HSN/SAC no. separately duties due in the percentage United Kingdom or in the destination country, including any excise and customs duties, import or export taxes, value added tax (VAT) or any goods and services taxes (“Taxes & Duties”) that may be payable by you before delivery of the Bo»led Whisky. Please note that on purchase, the Casks will be stored in Scotland “under bond”, which means that United Kingdom excise duty will not yet have been paid. You hereby warrant that you are not a revenue trader (as defined under Excise Notice 196 and any other applicable taxes UK legislation) and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions are therefore exempt from the need to be acceptedregister as an owner of goods in duty suspension (WOWGR) with HMRC or to appoint a duty representative if you are not based in the United Kingdom. I. GST 6.2 All Taxes & Duties and other charges including delivery fees must be paid prior to the delivery of the Bo»led Whisky. As at the time of writing, it is expected that the stated Taxes & Duties and other charges shown in the Price Calculation Estimate may be payable. The rates stated are correct as per GST Laws shall at the time of writing, but are for illustrative purposes only. The actual rates and sums which will be payable extra as quoted by you will be calculated xxxx xx»ling has been completed and agreedwe will inform you of the amount which needs to be paid. II. In case 6.3 You agree to fully reimburse and indemnify SMWS, and the SMWS group of purchases of goods/services from unregistered dealers under GST Lawscompanies, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Furtherevent that we become liable for the payment of any taxes, if the ITC is delayed / denied to MDL / reversed subsequently duties, penalties or charges incurred as per GST Laws due to non / delayed receipt a result of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, your: (i) non-payment of taxes any Taxes & Duties; or non-filing of returns (ii) failure to properly declare and discharge the Bo»led Whisky in accordance with any applicable laws and regulations. THE SCOTCH MALT WHISKY SOCIETY THE VAULTS 00 XXXX X STREET EDINBURGH EH6 6BZ 4 6.4 In the event that you are unable to pay any Taxes & Duties or any other reason not attributable to MDLapplicable charges payable once the Bo led Whisky has been bo led, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for will forfeit your right t o receive the number of days the ITC was delayed. If the short coming is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS). VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheetBo led Whisky, which will be paid extra based on tax invoice to retained by us. We will refund you the extent applicable. The GST will be applicable on total basic rate of each item Initial Total Price.

TAXES & DUTIES. Bidder shall indicate GST no. 6.1 The Total Price of Your Order excludes all taxes and HSN/SAC no. separately duties due in the percentage United Kingdom or in the destination country, including any excise and customs duties, import or export taxes, value added tax (VAT) or any goods and services taxes (“Taxes & Duties”) that may be payable by you before delivery of the Bo»led Whisky. Please note that on purchase, the Casks will be stored in Scotland “under bond”, which means that United Kingdom excise duty will not yet have been paid. You hereby warrant that you are not a revenue trader (as defined under Excise Notice 196 and any other applicable taxes UK legislation) and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions are therefore exempt from the need to be acceptedregister as an owner of goods in duty suspension (WOWGR) with HMRC or to appoint a duty representative if you are not based in the United Kingdom. I. GST 6.2 All Taxes & Duties and other charges including delivery fees must be paid prior to the delivery of the Bo»led Whisky. As at the time of writing, it is expected that the stated Taxes & Duties and other charges shown in the Price Calculation Estimate may be payable. The rates stated are correct as per GST Laws shall at the time of writing, but are for illustrative purposes only. The actual rates and sums which will be payable extra as quoted by you will be calculated xxxx xx»ling has been completed and agreedwe will inform you of the amount which needs to be paid. II. In case 6.3 You agree to fully reimburse and indemnify SMWS, and the SMWS group of purchases of goods/services from unregistered dealers under GST Lawscompanies, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Furtherevent that we become liable for the payment of any taxes, if the ITC is delayed / denied to MDL / reversed subsequently duties, penalties or charges incurred as per GST Laws due to non / delayed receipt a result of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, your: (i) non-payment of taxes any Taxes & Duties; or non-filing of returns (ii) failure to properly declare and discharge the Bo»led Whisky in accordance with any applicable laws and regulations. THE SCOTCH MALT WHISKY SOCIETY THE VAULTS 00 XXXX X STREET EDINBURGH EH6 6BZ 4 6.4 In the event that you are unable to pay any Taxes & Duties or any other reason not attributable to MDLapplicable charges payable once the Bo led Whisky has been bo led, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves will forfeit your right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, receive the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS). VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheetBo led Whisky, which will be paid extra based on tax invoice to retained by us. We will refund you the extent applicable. The GST will be applicable on total basic rate of each item Total Price.

TAXES & DUTIES. Bidder shall indicate GST no. and HSN/SAC no. separately the percentage of the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Bidder should upload invoice on GST portal in the month of sale against MDL GSTIN 00XXXXX0000X0XX IV. Bidder invoice number should be 16 character or less and invoice number exactly as printed on the invoice should be uploaded on the GST portal. V. Benefits from reduction in rate of tax/ITC is are required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have Law) have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be is given in technical bid. IVVI. If the vendor is registered under GST, vendor shall mention the HSN / SAC code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by yousupplier / contractor. You Supplier /Contractor shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise .Supplier V. VII. In case, MDL is unable to avail ITC, You supplier/contractor at your their own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-non- payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayedSupplier VIII. If the short coming vendor is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by youthe vendor. You are Vendor having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VIIIX. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRSsection (GRS). VIII. X. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by yousupplier/contractor, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you the supplier/contractor with the requirement of GST along with satisfactory evidence. IXXI. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .extra

TAXES & DUTIES. Bidder 4.1 Price quoted should be inclusive of all applicable Taxes/charges but Excluding GST. The Contractor shall indicate GST nopay all other taxes, fees, royalty, commission etc. and HSN/SAC nowhich may be levied on the contractor in executing the contract. separately the percentage In case BHEL is forced to pay any of the applicable taxes and Govt. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) such taxes, it shall be recovered from Contactor’s bills or otherwise as well as in Part-II Price Bid. Details as under; 1deemed fit. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws shall Shall be payable extra as quoted per following : 4.2 Contractor/Vendor has to issue invoice indicating HSN/SAC code, Description, Value, Rate, applicable tax and agreedother particulars in compliance with the provisions of relevant GST Act and Rules made thereunder. With the implementation of e way xxxx provisions, contractor shall comply with same as applicable. II4.3 Vendor has to submit GST compliant invoice within seven days from the due date of invoice as per GST Law. In case of purchases delay, BHEL reserves the right of denial of GST payment if there occurs any hardship to BHEL in claiming the input thereof. In case of goods, vendor has to provide scan copy of invoice & GR/LR/RR to BHEL before movement of goods starts. Special care should be taken in case of month end transactions. 4.4 GST amount claimed in the invoice shall be released on fulfilment of all the following conditions by the Contractor : - a. Supply of goods and/or services from unregistered dealers have been received by BHEL. b. Original Tax Invoice has been submitted to BHEL. c. Respective invoice has appeared in BHEL’s GSTR - 2A for the month corresponding to the month of invoice. Alternatively, BG of appropriate value may be furnished which shall be valid at least one month beyond the due date of confirmation of relevant payment of GST on GSTN portal or sufficient security is available to adjust the financial impact in case of any default by the contractor. 4.5 TDS under GST Lawslaws as applicable shall be deducted. 4.6 Contractor shall be solely responsible for discharging his GST liability according to the provisions of GST Law and BHEL will not entertain any claim of GST/interest/penalty or any other liability on account of failure of contractor in complying the provisions of GST Law or discharging the GST liability in a manner laid down thereunder. 4.7 In case declaration of any invoice is delayed by the vendor in his GST return or any invoice is subsequently amended/altered/deleted on GSTN portal which results in any adverse financial implication on BHEL, the financial impact thereof including interest/penalty shall be recovered from the Contactor’s due payment. 4.8 Any denial of input credit to BHEL or arising of any tax liability on BHEL due to non- compliance of GST Law by the Contractor in any manner, will be paid by MDL under reverse charge mechanismrecovered along with liability on account of interest and penalty (if any) from the payments due to the Contactor. III. Benefits from reduction in rate 4.9 The admissibility of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention taxes and duties referred in this chapter or elsewhere in the HSN code for goods &/or services in their tax invoice, etccontract is limited to direct transactions between BHEL & its Contractor. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services BHEL is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss liability that may arise due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise transaction beyond the direct transaction between BHEL & its Contractor. V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS). VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .

TAXES & DUTIES. Bidder 3.1.1. To enable BHEL to avail GST Input tax credit, Contractor shall indicate submit GST nocompliant tax invoice containing all the particulars as stipulated under Invoice Rules of GST Law. and HSNPayment shall be made to the Contractor only after submission of GST complaint Tax invoice. The Contractor shall raise GST compliant invoice affixing GSTIN of BHEL. Contractor's price/SAC norates shall be inclusive of GST (herein after termed as GST). separately Contractor shall submit to BHEL the percentage GST compliant tax invoice/debit note/revised tax invoice on the basis of which BHEL will claim the input tax credit in its return. Since this is a service contract the GST rate shall be @ 18%, as applicable taxes and Govtpresently. 3.1.2. levies in blank Price Bid submitted in Part I (Techno Commercial Bid) BHEL reserves the right to protect its interest against any loss on account of availability of GST credit. 3.1.3. GSTIN of BHEL will be provided to the Contractor along with the work order. 3.1.4. BHEL shall not be liable towards Income Tax of whatever nature including variations thereof arising out of this contract as well as in Part-II Price Bidtax liability of the bidder and their personnel. Details as under; 1. GST No.: 2. Type Deduction of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws tax at source at the prevailing rates shall be payable extra effected by BHEL before release of payment as quoted and agreed. IIa statutory obligation, unless exemption certificate is produced by the bidder. In case of purchases of goods/services from unregistered dealers under GST Laws, GST TDS certificate will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that of the vendor. MDL shall not be responsible for any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount along with interest and penalty on MDL under GST Laws for the number of days the ITC was delayed. If the short coming is not rectified by you and MDL ends up in reversal of credits and / or payments, you are fully liable for making good all the loss incurred by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwise. VI. If you are registered under GST, the GST registration number (15 digit GSTIN) issued by GOI shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice BHEL as per the provisions / requirement / timeline promulgated by GOI of Income Tax Act. 3.1.5. Applicable GST shall also be recoverable from the Contractor in relation to case of LD recovery/penalty on account of breach of terms of contract. 3.1.6. Invoice submitted should be in the format as specified under GST Law Laws viz. all details as mentioned in Invoice Rules like GSTIN registration number, invoice number, quantity, rate, value, taxes with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendornomenclature – CGST, GSTIN of MDL (i.e. 00XXXXX0000X0XX)SGST, GST tax rate IGST mentioned separately, HSN code wise goods or services, place (Harmonized System of supply, signature of vendor, Nomenclature) Code / SAC (Services Accounting Code) Code etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS). VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .

TAXES & DUTIES. Bidder (a) Taxes on amounts payable by the Allottee/s to the Promoter under this Agreement shall indicate GST no. be charged separately to the Allottee/s who shall bear and HSN/SAC no. separately pay such Taxes along with the percentage requisite stamp duty and the registration fees payable towards registration of the applicable taxes Sale Deed. Provided however, any statutory variation in Taxes and Govt. levies duties as a result of amendment to the existing laws and/or imposition of any new tax/duty/levy in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws India shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that account of the vendor. MDL shall not be responsible for Allottee/s. (b) Xxxxxxxx/s agrees to pay to the Promoter any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed additional tax / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount duties along with interest and penalty on MDL penalty, if any, imposed by the relevant authorities, in case such additional tax / duty is charged by the authorities as a result of change in opinion / interpretation of the applicable tax laws or for any other reason whatsoever. (c) The Promoter shall charge separately to the Allottee/s appropriate CGST and SGST or IGST, as applicable, in respect of the various amounts collected/received by the Promoter from the Allottee/s under this Agreement. (d) Under GST Laws for including CGST, SGST and IGST, as applicable, the number Allottee/s shall be liable to withhold taxes and pay the same to the Government ex-chequer in such manner and within such time as prescribed under the Applicable Laws. The Allottee/s shall provide necessary certificate of days withholding to the ITC was delayedPromoter in the prescribed form. (e) The Allottee/s further understand/s that during any extended period of delivery of possession of the Apartment in terms of this Agreement, if there is any increase in rates, taxes, duties, deposits and other levies/charges imposed and/or demanded or required to be paid to the concerned authorities, whether under the existing laws or under any other law enacted in the future, the said increase/enhancement shall be borne and paid by the Allottee/s. (f) Where the Promoter is required to make any refund to the Allottee/s in terms of this Agreement, the Promoter shall deduct necessary amounts towards such taxes & duties as may be required under the Applicable Laws, before making any such refund and in that event the Allottee/s shall not have any right to claim refund of such adjusted/deducted amount towards taxes and duties. (g) The Allottee/s shall mutate his/her/their/its name in the records of concerned Municipality/Corporation/Panchayat and/or the concerned X.X. & L.R.O or any other Government and/or Semi Government department/office or any Constitutional body as applicable thereto after registration of Sale Deed and the Promoter agrees to sign necessary consent letters in respect thereof. If The Promoter has agreed to assist the short coming is not rectified by you and MDL ends up Allottee/s on request being made in reversal of credits and / or payments, you are fully this regard without being liable for making good all such act. In the loss incurred event of any demand for payment of betterment charges/assessment charges/mutation charges/Development Charges or any other charges as applicable in respect of the Apartment, the Allottee/s agree/s to pay the same in proportion for his/her/their/its Apartment as informed by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwisethe Promoter. VI. If you are registered under GST(h) The Allottee/s agrees and undertake/s to pay all government rates and taxes inclusive of but not limited to municipal taxes, property taxes, land revenue/khazna, levies of any kind, by whatever name called, whether levied or leviable currently or in future or any enhancement/modification of the GST registration number (15 digit GSTIN) issued prevailing rates & taxes, by GOI any Government Authority in relation to the Apartment and /or the Said Sub- Phase I Project Land, as the case may be, from the Possession Date or the Deemed Date of Possession, as may be applicable and same shall be mandatorily provided payable by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice Allottee/s as per the provisions / requirement / timeline promulgated demand raised by GOI in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN of vendor, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS)Promoter. VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .

TAXES & DUTIES. Bidder (a) Taxes on amounts payable by the Purchaser/s to the Seller under this Agreement shall indicate GST no. be charged separately to the Purchaser/s who shall bear and HSN/SAC no. separately pay such Taxes along with the percentage requisite stamp duty and the registration fees payable towards registration of the applicable taxes Sale Deed. Provided however, any statutory variation in Taxes and Govt. levies duties as a result of amendment to the existing laws and/or imposition of any new tax/duty/levy in blank Price Bid submitted in Part I (Techno Commercial Bid) as well as in Part-II Price Bid. Details as under; 1. GST No.: 2. Type of dealer (composition/ Normal): 3. SAC/HSN NO.: 4. of GST: Following GST standard terms and conditions need to be accepted. I. GST as per GST Laws India shall be payable extra as quoted and agreed. II. In case of purchases of goods/services from unregistered dealers under GST Laws, GST will be paid by MDL under reverse charge mechanism. III. Benefits from reduction in rate of tax/ITC is required to be passed on to consumer. Where “applicable GST” has been quoted as extra, Goods and service providers (except un-registered dealers under GST Law)have to submit declaration that they have complied with ‘Anti-profiteering clause’ under GST Law. . Such declaration be given in technical bid. IV. If the vendor is registered under GST, vendor shall mention the HSN code for goods &/or services in their tax invoice, etc. These codes must be in accordance with GST Laws and responsibility of specifying correct HSN codes for goods &/or services is that account of the vendor. MDL shall not be responsible for Purchaser/s. (b) Purchaser/s agrees to pay to the Seller any error in HSN code for goods &/or services specified by you. You shall pay penalty and/ or interest imposed on MDL or any loss due to delay in availing ITC by MDL or any loss of ITC to MDL due to errors by vendors at any stage. MDL reserves right to recover any such interest, penalty or loss from any amount due to you or otherwise . V. In case, MDL is unable to avail ITC, You at your own cost shall rectify the shortcoming in the returns to be filed immediately thereafter. Further, if the ITC is delayed additional tax / denied to MDL / reversed subsequently as per GST Laws due to non / delayed receipt of goods and / or services and / or tax invoice or expiry of timelines prescribed in GST Laws for availing ITC, non-payment of taxes or non-filing of returns or any other reason not attributable to MDL, you shall pay any loss of amount duties along with interest and penalty on MDL penalty, if any, imposed by the relevant authorities, in case such additional tax / duty is charged by the authorities as a result of change in opinion / interpretation of the applicable tax laws or for any other reason whatsoever. (c) The Parties expressly and unequivocally agree that with effect from the date of coming into force of the Goods & Service Tax Laws (“GST”) which includes Central Goods & Service Tax Act (“CGST”) and State Goods & Service Tax Act (“SGST”) and Integrated Goods & Service Tax Act, (“IGST”), the Seller shall charge separately to the Purchaser/s appropriate CGST and SGST or IGST, as applicable, in respect of the various amounts collected/received by the Seller from the Purchaser under this Agreement. (d) Under GST Laws for including CGST, SGST and IGST, as applicable, the number Purchaser/s shall be liable to withhold taxes and pay the same to the Government ex-chequer in such manner and within such time as prescribed under the Applicable Laws. The Purchaser shall provide necessary certificate of days withholding to the ITC was delayedSeller in the prescribed form. (e) The Purchaser/s further understand/s that during any extended period of delivery of possession of the Unit in terms of this Agreement, if there is any increase in rates, taxes, duties, deposits and other levies/charges imposed and/or demanded or required to be paid to the concerned authorities, whether under the existing laws or under any other law enacted in the future, the said increase/enhancement shall be borne and paid by the Purchaser/s. (f) Where the Seller is required to make any refund to the Purchaser/s in terms of this Agreement, the Seller shall deduct necessary amounts towards such taxes & duties as may be required under the Applicable Laws, before making any such refund and in that event the Purchaser/s shall not have any right to claim refund of such adjusted/deducted amount towards taxes and duties. (g) The Purchaser/s shall mutate his/her/their/its name in the records of concerned Municipality/Corporation/Panchayat and/or the concerned X.X. & L.R.O or any other Government and/or Semi Government department/office or any Constitutional body as applicable thereto after registration of Sale Deed and the Seller agrees to sign necessary consent letters in respect thereof. If The Seller has agreed to assist the short coming is not rectified by you and MDL ends up Purchaser/s on request being made in reversal of credits and / or payments, you are fully this regard without being liable for making good all such act. In the loss incurred event of any demand for payment of betterment charges/assessment charges/mutation charges/Development Charges or any other charges as applicable in respect of the Unit, the Purchaser/s agree/s to pay the same in proportion for his/her/their/its Unit as informed by MDL. MDL reserves right to recover any interest, penalty or loss from any amount due to you or otherwisethe Seller. VI. If you are registered under GST(h) The Purchaser/s agrees and undertake/s to pay all government rates and taxes inclusive of but not limited to municipal taxes, property taxes, land revenue/khazna, levies of any kind, by whatever name called, whether levied or leviable currently or in future or any enhancement of the GST registration number (15 digit GSTIN) issued prevailing rates by GOI shall be mandatorily provided by you. You are having multiple business verticals within state / at multiple states with separate GST registration numbers shall forward GSTIN of only that vertical which is involved in supply of goods and/or services. MDL GSTIN is 00XXXXX0000X0XX and vendor shall mention the same while invoicing and avoid any data entry error on GST portal. VII. If the vendor is registered under GST, Vendor shall ensure timely submission of invoice as per the provisions / requirement / timeline promulgated by GOI Government Authority in relation to GST Law with all required supporting documents to enable MDL to avail input tax credit promptly. The vendors invoice inter alia should contain GSTIN the Unit and /or the Project Land, as the case may be, from the Possession Date or the Deemed Date of vendorPossession, GSTIN of MDL (i.e. 00XXXXX0000X0XX), GST tax rate separately, HSN code wise goods or services, place of supply, signature of vendor, etc. Original invoice needs to as may be submitted to Bill Receipt Centre at MDL gate, and a copy of the invoice should be given to the goods receiving section(GRS)applicable. VIII. If the vendor is registered under GST, vendor shall file all applicable returns under GST Laws in the stipulated time & any losses of tax credit to MDL arising due to delay in filing will be recovered from their invoice wherever MDL is eligible to avail tax credit. Any default towards payment of tax and / or uploading of monthly returns by you, MDL retains right to withhold payments towards tax portion until the same is corrected & complied by you with the requirement of GST along with satisfactory evidence. IX. The rate sheet enclosed with the tender will indicate the rates to be entered under each head wherever applicable. Bidders must clearly mention the applicable Taxes & Duties. The item-wise rates quoted in the Rate Sheet should exclude Taxes & Duties. Bidder should indicate GST rates as applicable separately under each of the head in the same Rate sheet, which will be paid extra based on tax invoice to the extent applicable. The GST will be applicable on total basic rate of each item .