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  • Et Q Liqgsa: CFT/RQ

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    vikash Kumar
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    Key points made are that as per FCI rules, private players have a principal-to-principal relationship as suppliers and rice attracts no GST. Also, service tax is

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    jknmk

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    jiol;l;

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    Key points made are that as per FCI rules, private players have a principal-to-principal relationship as suppliers and rice attracts no GST. Also, service tax is

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    29 views2 pages

    Et Q Liqgsa: CFT/RQ

    Uploaded by

    vikash Kumar
    Key points made are that as per FCI rules, private players have a principal-to-principal relationship as suppliers and rice attracts no GST. Also, service tax is

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    of 2

    tlR-fi=q

    et*q 6rdrd"{T
    EITdT
    FOOD REGIONAL OFFICE
    cft\rq iiznd CORPORATION
    fuq OF INDIA
    WEST BENGAL

    q,, liqgsA 6f-frfitiTl - booolqqss{Ff: ???3ooU?


    / ?laqoogUlhff: ???qob/?
    5, ROYD STREET, KOLKATA - 700016 Phone: 2229 004212229 0054, Fax: 2226 0782
    Website: www.fciweb.nic.in, Email: srmwb.fci@nic.in

    Ref. No:Proc. 5(1)/Pvt. Plv./VML/KMS 2016:l7lVol ll Dattid:-13.09.2019.

    To
    The Executive Director (East)
    Food Corporation of lndia
    ZonalOffice (East)
    Kolkata.

    Sub: Regarding claim of VML towards G.S.T, Service Tax against paddy procurement operations from KMS
    2015-16 to KMS 2OL7-L8.

    Ref: 1. This office letter issued under Ref: Proc. 5(l)/Pvt.Ply./VML/KMS 16-17/VolV dated 1"3.06.20L9.
    2. This office letter issued under even number dated 22.07 .2079.
    3. Minutes of the meeting held on 19.06.2019.

    Sir,

    May refer to this office letter daled 22.07.2019 wherein it had been requested to examine the
    admissibility of the claims of VML towards G.S.T & Service Tax and convey necessary directions ts this office
    for taking further action.
    it is again informed that VML is constantly making claims related to payment of GST,
    In this regard,
    Servlce Tax against their procurement operations undertaken during the KMS 2015-!6 to 2OL7-18 & this
    office had examined their claims earlier & found the same to be not admissible as per the FCI letter issued
    under Ref: F-19/GSI/2077-78/Part-lll dated L6.O2.20L8 (for GST) & Gol guidelines / circulars (for Service Tax).
    Meanwhile, in the minutes of the meeting held on 19.06.2019, it had been informed that Hqrs Procurement
    Division letter issued under Ref. No. Proc. l/23(8\/U.P./2017-18/Pvt. Players dated 28.12.2018 be referred to
    wherein detailed instructions were issued and decide the case accordingly. The aforesaid letter had been
    duly examined by Regional Finance Division & the stand of this office remains the same as communicated
    vide letters dated 13.06.2019 & 22.07.2079.
    However, for the sake of clarity, the position of this office is again reproduced below.

    . GST - lt has been informed by FCI Hqrs that as per tender terms, a private player is working with FCI in a
    principle to principle relationship and they are treated as a supplier of goods i.e. supply of rice. Under GST
    law, rice is exempted and accordingly, no GST is applicable on the amount of rice bills submitted by the
    private playerto FCl. Hence,this office has not regardedthe claims of VMLtowards GSTastenable. Copyof
    FCI Hqrs letter attached.

    SERVICE TAX - ln this regard, it is informed that Service Tax ls an exempted category under Sr No.30 (a) of
    Mega Exemption Notification 25/2012-5T dated 20.06.20L2 & Circular No: 177/03/2014-5T dated
    17.02.2014 since milling of paddy is an intermediate production process in relation to agriculture. Hence,
    this office has not regarded the claims of VML towards Service Tax as tenable. Copy of circulars attached.
    Therefore, it is again requested to kindly examine the admissibility,of the above claims of G'S'T &

    service Tax, as made by VML, and provide necessary directions for taking further
    action'

    Yours Sincerely,

    For General Manager (Region)


    FCl, West Bengal Region

    Copv to:

    information & necessary clarification please'

    Kolkata.....for information & similar action please'

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