Thursday, 13 July 2017

No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation


No GST on Annual subscription/fees charged as lodging/boarding charges by educational institutions from its students for hostel accommodation;

Services provided by an educational institution to students, faculty and staff are fully exempt from GST.

There are some reports that GST@18% will be levied on annual subscription/fees charged for lodging in hostels. This is not true. There is no change in tax liability relating to education and related services in the GST era, except reduction in tax rate on certain items of education.
It may be mentioned that services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational education course.
Thus, services of lodging/boarding in hostels provided by such educational institutions which are providing pre-school education and education up to higher secondary school or equivalent or education leading to a qualification recognised by law, are fully exempt from GST. Annual subscription/fees charged as lodging/boarding charges by such educational institutions from its students for hostel accommodation shall not attract GST.

PIB

Night Duty Allowance (NDA) - Clarification regarding Fixation of ceiling of pay for entitlement

Night Duty Allowance (NDA) - Clarification regarding Fixation of ceiling of pay for entitlement

Government of India
Ministry of Defence
(Department of Defence)
D(Civ.II)

Subject: Night Duty Allowance (NDA) - Clarification regarding Fixation of ceiling of pay for entitlement.
Ref. : CGDA UO No. AT/11/2366/NDANol-X dated 22.01.2016 and last reminder dated 13.12.2016

In compliance of Hon. CAT, Jodhpur Bench Order dated 5 Nov 2009, MoD issued letter dated 8th May 2015 to provide that the payment of Night Duty Allowance (NDA) shall be made on the basis of the current pay of the employees who are deployed for performing the duty during the night hours. Accordingly, Principal Controller of Accounts (PCA) (Fys), Kolkata issued letter dated 29.05.2015 to define the new formula for computation of NDA. This formula provides that the amount of NDA shall be computed by taking employee's current Band Pay & Grade Pay plus DA divided by 195 (i.e. total working hours in a month). In this manner, the Hon'ble CAT order, as upheld by Hon'ble High Court/Supreme Court stands implemented in letter & spirit.

2. Subsequently, PCA (Fys) Kolkata issued letter dated,9 Sep 2015 to prescribe the pay ceiling corresponding to Rs. 2200 per month (specified in terms of DoPT OM dated 4 Oct 1989) to determine entitlement of staff for night duty. However, the corresponding pay so prescribed was not accepted by the OFB Administration.

As per OFB's calculations, the current pay corresponding to Rs.2200 is not only different, but there is wide disparity in both the figures. OFB has stated that they cannot accept this unilateral decision of PCA(Fys) because the calculations are incorrect. Besides, this has led to industrial unrest at all Ordnance Factories.
The staff side members have expressed displeasure and have threatened to stop Night duty at all Ordnance Factories. OFB Admn apprehends serious loss of production and have requested MoD to examine the issue and intimate corresponding pay of Rs.2200 so that the employees could be detailed accordingly for performing duty at night hours. Likewise, CGDA has also sought clarification from MoD on the same issue.

3. The matter was examined in MoD in consultation with MoD(Fin) and DoPT. DoPT stated that the calculations made by both PCA (Fys) and OFB are incorrect and prescribed a different formula to compute the current pay corresponding to Rs.2200 per month that existed during 1989. Both PCA(Fys) and OFB have rejected this formula for being cumbersome and unworkable.

This office also supports their views because using this formula entails tedious calculations of pay of each employee ever since their date of joining service, running into decades. In a nutshell, attempts to find out the current pay equivalent to Rs.2200 pm have not been fruitful in spite of consultations with DoPT and MoD(Fin), and the stalemate on the issue continues across all the defence establishments, leading to confusion and possible loss of productivity.

4. On further consideration, it has been observed that the DOPT OM No. 12012/4/86-Estt.(Allowances) dt. 04.10.1989 on the subject of NDA lays down following condition to determine the entitlement for NDA:
 (Clause a) - The ceiling of pay for entitlement of NDA shall be Rs. 2200/- p.m.
(Clause b)- There will however be no ceiling for entitlement of NDA in respect of officials who are, at present, getting this benefit as per existing criteria.

5.Clause (a)
The pay ceiling of Rs. 2200 per month mentioned in the DoPT in their OM dated 4 Oct 1989, was prescribed more than 25 years ago. During the intervening period, two Pay Commissions have come into force which have altered the pay structure of the employees drastically. In spite of an altogether different landscape of the pay structure, the DoPT did not come up with any revised order to amend the provisions of their OM dated 4 Oct 1989 relevant to the current pay structure. In the absence of clear guidelines, the management of Defence Establishments resorted to adhoc measures to keep their organisations running during the night hours in the intervening period. Proposals sent by MoD to DoP&T at various stages in the light of various judicial pronouncements, were rejected, sometimes on the grounds that the DoPT orders are not applicable to industrial employees.

In the current phase, the efforts being made by the defence authorities to adhere to the prescribed pay limit have proved to be frustrating because of the practical difficulties being faced by both Accounting Authorities and the Defence Estts who, due to tedious and lengthy calculations, have not been able to reach a consensus to determine the level of staff who can be deployed for performing the night duty. In the current scenario, where  the pay ceiling of Rs.2200 prn. is obsolete and meaningless, and the DoPT have  avoided prescribing a realistic ceiling that would be relevant to the current pay  structure of the Government employees, it is left upon MoD to find a solution. Even though MoD proposes to take up the matter with DoPT again for prescribing a pay ceiling based on the current pay structure, it is however felt that the decision thereon shall have reflection over the future cases only and is not likely to resolve the current cases.

6. Clause (b)
The provision in the DoPT OM dated 4 Oct 1989 (highlighted above in para 4) permits entitlement of NDA without any ceiling in respect of officials "who were getting this benefit (at that time) as per existing criteria". In view of the fact that the pay ceiling prescribed in clause (a) is of no relevance today, it has become necessary to resolve the imbroglio by resorting to the second provision given in this OM - named as clause
(b). It has been decided that till such time the new pay parameters based on the current pay structure to determine the entitlement for NDA are prescribed by the nodal Ministry, OFB/Field Offices/Defence Establishments are allowed to determine the entitlement of their employees for the purpose of NDA in terms of this clause in the DoPT OM dated 04.10.1989 that provides that there shall  be no ceiling for entitlement of NDA in respect of such officials who were getting this  benefit at that point of time as per extant criteria. So as to give a formal and concrete shape to this, the OFB and other Defence Establishments are being advised to issue a one-time office order, specifying in definite terms, the designations/ categories/levels of non-gazetted employees (Industrial and Non Industrial) who were getting this benefit of NDA in accordance with extant instructions i.e. DoPT OM dated 4 Oct 1989, so as to ensure their seamless deployment at night shifts and payment of NDA based on current pay.

7. CGDA is, therefore, requested to issue necessary directions to their lower formations to deal with the cases of payment of NDA accordingly.

8. This issues with the approval of Additional Secretary.
S/d,
(Anil Kumar)
Deputy Secretary to the Govt of India
Tel: 23011681
Signed Copy

Modified Assured Career Progression Scheme for the Central Government Employee Clarification regarding


Modified Assured Career Progression Scheme for the Central Government Employee Clarification regarding

NO.35034/3/2008-Estt(D) (Vol. II)
Government of India
Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel and Training)
New Delhi 110001
Dated the 04th July, 2017
OFFICE MEMORANDUM

Subject:- Modified Assured Career Progression Scheme for the Central Government Employee Clarification regarding.

the undersigned is directed to invite reference to the Para 4 of Annexure-I of the Modified Assured Career Progression Scheme issued vide the Department of Personnel and Training Office Memorandum No. 35034/3/2008-Estt.(D) dated May 19, 2009 providing that benefit of pay fixation available at the time of regular promotion shall also be allowed at the time of financial upgradation upder the scheme. Therefore, the pay shall be raised by 3% of the total pay in the pay band and the grade pay drawn before such upgradation. There shall, however, be no further fixation of pay at the time of regular promotion if it is in the same grade pay as granted under MACPS. However, at the time of actual promotion if it happens to be in a post carrying higher grade pay than  what is availalable under MACPS, no pay fixation would be available and only difference of grade pay would be made available.

2. References have been received from varios Ministries/Departments whether at the time of regular promotion/grant of Non- Functional scale, the employee may be allowed to draw the difference in Pay after availing regular increment in the Pay Band and Grade Pay w.e.f. date of promotion or date of next increment consequent to MACP.

3. The matter has been considered in this Department in consultation with the Department of Expenditure and it has been decided that the para 4 of the Annexure-I of the MACP Scheme would be modified as under:

Benefit of pay fixation available at the time of regular promotion shall also be allowed at the time of financial upgradation under the Scheme. Therefore, the pay shall be raised by 3% of the total pay in the pay band and the grade pay drawn before such  upgradation. There shall, however, be no further fixation, of pay at the time of regular promotion / grant of Non Functional Scale, if it is in the same grade pay as granted under MACPS. However, at the time of actual promotion / grant of Non-Functional Scale, if it happens to be in a post carrying higher grade pay than what is available under MACPS, no pay fixation would be available and only difference of grade pay would be made available. At the time of such regular promotion/grant of Non- Functional Scale to the higher grade pay than what has been given under MACPS, the employee have the option to draw the difference of Grade Pays from the date of such regular promotion/grant of Non-Functional Scale or the date of accrual of next increment in the pay allowed under MACP"

4. This modification in the MACP Scheme is being issued in consulation with the department of Expenditure.
(G.Jayanthi)
Director(E-1)
Source: DoPT

BPMS correspondence for Hospital Leave in case of injury on duty


BPMS correspondence for Hospital Leave in case of injury on duty

REF: BPMS / OFB / Leave / 57 (7/3/L)
Dated: 10.07.2017
To,
The Director IR,
Ordnance Factory Board,
10 A, S K Bose Road,
Kolkata - 700001

Subject: Extension of Injury Leave beyond 28 months in factory accident case.
Reference: Minutes of 21st SCM of JCM-III Level Council (OFB) held on 30.03.2017

Respected Sir,
Having gone through the minutes circulated vide OFB letter No.20/14/21(11)/A/IR, Dated 15.05.2017, it is observed that Secretary, Staff Side Shri R Srinivasan has raised the issue that the employee who met with an accident while on duty is being granted hospital leave upto 120 days with full pay and thereafter he may be granted half pay leave upto 28 months. But after 28 months there is no benefit, no pay is allowed because there is no provision of half pay leave. Minutes further states that the matter has been taken up with MoD wide OFB letter No. 1240/Per/Policy/Accident, Dated 24.06.2016.

In this regard, it is submitted that Rule 46 of CCS (Leave) Rules, 1972 & Article 291 of Civil Service Regulations deals with the Hospital Leave.

As per Rule 46 of CCS (Leave Rules) the authority competent to grant leave may grant hospital leave to Class IV & Class III Government servants, while under medical treatment in a hospital or otherwise, for illness or injury not exceeding 28 months. Hospital Leave may be granted for 120 days equal to earned leave and the remaining period will be equal to half pay leave.

Min of Defence ID No. 11(13)(60)1511/D(Civ-II), Dated 10.02.1961 under Article 291 of CSR states that it has been decided in modification of the provisions of Article 291, Civil Service Regulations that hospital leave may be granted upto 03 months on full pay or six months on half pay in any period of three years to all class IV Government servants and also to those class III Government servants whose duties involve handling of dangerous machinery, explosive materials, poisonous drugs, etc. or the performance of hazardous tasks.
Further, it states that Industrial staff will also be entitled to hospital leave in the same manner as indicated above. Subsequently, vide MoD ID No. 11(13)60/5678/D (Civ-II), Dated 28.05.1962 it was clarified that all categories of staff other than Gazetted Officers in the Defence Establishments will be entitled to hospital leave.

Further, MoD issued Memo No. 11(6)67/5255/D(Civ-II), Dated 15.05.1967 which reads as under:-
"The Government has had under consideration for some time the question of removing the restrictions on the quantum of hospital leave to Government servants who suffer illness or injury directly due to risks incurred in the course of their official duties.

The President is now pleased to decide that the categories of the Defence civilians eligible for this kind of leave in terms of Defence Ministry‟s Office Memorandum No. 11(13)/60/1511/D(Civ-II), Dated 10.02.1961 and 11 (13)/60/5678/D(Civ-II) , dated 28.05.1962 will be entitled to hospital leave without any restriction on the quantum of leave. This kind of leave can be granted for such period as is considered necessary by the authority competent to grant it.

The decision takes effect from 31.03.1967.

Article 291 Civil Services Regulations will be amended in due course."

From above, it may be deduced that all the employees (upto Non- Gazetted) of Ord Fys are entitled for hospital leave without any restriction on the quantum of leave if he met with accident while on duty.

Therefore, you are requested to issue necessary clarification to resolve the issue without further delay.

Thanking you.
Sincerely yours
S/d,
(MUKESH SINGH)
Secretary/BPMS & Member,
JCM-II Level Council (MOD).
Signed Copy

Official Calculator for 7th CPC Revised Pension with Notional Fixation i.r.o. Pre-2016 Pensioners and Family Pensioners


Official Calculator for 7th CPC Revised Pension with Notional Fixation i.r.o. Pre-2016 Pensioners and Family Pensioners

Official Calculator for 7th CPC Revised Pension Calculator for pre-2016 Pensioners - Seventh CPC

Pensioner's Portal has provided the Revised Pension Calculator for Pre- 2016 Pensioners and Family Pensioners. Now, Pensioners and Family Pensioners may check their Pension/Family Pension with Notional Fixation under 7th Central Pay Commission. The Revised Pension/Family Pension Calculator for Pre-2016 Pensioners updated Under Pensioner's Portal, Government of India. The Easy way to find and get their Pension under Seventh Pay Commission.

Official Calculator for 7th CPC Revised Pension


Click here to Official Calculator for 7th CPC Revised Pension with notional fixation i.r.o. Pre-2016 Pensioners and Family Pensioners

Source : www.pensionersportal.gov.in

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