Dhanbad ENVIS Centre, Ministry of Environment and Forests, Government. from India. (2023)

Frequently asked questions

Q. What does ENVIS stand for?
Answer: Environmental protection information system.

Q. What is ENVIS?
Answer: "ENVIS is a decentralized system with a network of distributed subject centers that ensures the integration of national efforts in the collection, collection, storage, retrieval and dissemination of environmental information to all interested parties. Currently, the ENVIS network consists of Focal Points in the Ministry Environmental and Forestry Centers and ENVIS established in various organizations/institutions of the country in selected areas of the environment These centers are established in the areas of pollution control, toxic chemicals, central and coastal ecology, appropriate technology and friendly to the environment, management of biodegradable waste and the environment, etc.
The ENVIS focal point ensures the integration of national efforts in the collection, collection, storage, retrieval and dissemination of environmental information to all interested parties. "

Q. What are the main objectives of MINENVIS?
Answer: "The main objective of this Center is to collect, classify, store and disseminate information related to the mining environment. Other important objectives include:

  • Maintain a computerized database of published literature on various subject areas related to the mining environment, which users may search from time to time.
  • Development of a documentary resource base that will include environmental magazines, environmental technical reports/documents, mining environment books, seminar proceedings or any other relevant document related to the mining environment, which the user can consult through a personal visit or by mail. looking for specific information.
  • Organization of short-term programs/workshops to increase environmental awareness in the mining industry.

Q. What are the activities of the ENVIS, MINENVIS center?

Answer: It maintains a database management system to meet the requirements of various users/stakeholders in the mining industry and publishes regular newsletters and monographs.

Q. Total coal production?
Answer: Coal production during 2010-11. is 537 million tons

Q. Coal production in India per year?
Answer:coal production

Mineral Unit 2006-07 (right)
2007-08 (right)
2008-09 (right)
2009-10 (right)
2010-11 (right)
Amount valor
Amount valor Amount valor Amount valor
Coal m.tona 431 34836,79 457 38464,56 493 45537.02 532 49081,52 537 49011,64

(R) - Revised figures. (P) - Temporary and based on monthly returns to the extent available to IBM.
(E) - Estimated items. M.Ton - million tons
(Value in Rupees)

P. Environmental Noise Standards
Answer: Noise (Ecological Standards) published in Gaceta no. see SO 1046(E) of November 22, 2000).

zip codes area category Limits in dB(A) Leq
long day Evening
ONE zona industrial 75 70
y Office Sixty-five 55
does populated area 55 45
Hola quiet zone 50 40

Note-1: One day is counted between 6.00 am. until 9:00 p.m.
Note 2: Night time is counted between 9:00 p.m. m. until 6:00 a.m.
Note 3: A quiet zone is defined as areas up to 100 meters around places such as hospitals, educational institutions, and courts. Silence zones will be declared by the competent authority.
Note 4: The authority having jurisdiction should declare mixed category areas as "one of the four categories above" and apply the appropriate standards.

Q. Write us “Air Quality Standards for Mining Areas”

Answer: Air Quality Standards for Mining Areas

Category Filth Time Weighted Average Concentration in ambient air measurement method
(I) Pollutant Category Time Weighted Average Ambient Air Concentration Measurement Method Particulate matter (SPM) Annual percentage*
24 sata**
360 micrograms/m3
500 micrograms/m3
Large volume sampling (average flow not less than 1.1 m3/min)
Inhalable particles (size less than 10 µm) (RPM) Annual percentage*
24 sata**
180 micrograms/m3
250 micrograms/m3
Sampling and analysis of respirable particles
Sumporov dioxide (SO2) Annual percentage*
24 sata**
80 micrograms/m3
120 micrograms/m3
1. West and Gaeke's improved method
2. Ultraviolet fluorescence
Nitric oxide as NO2 Annual percentage*
24 sata**
Annual percentage*
24 sata**
80 micrograms/m3
120 micrograms/m3
1. Modified method of Jacob & Hochheiser (Na-Arsenicum).
2. Chemiluminescence in the gas phase
(II) Existing coal deposits/mines listed below:
Karanpura, Ramgarh, Giridih, Rajhara, Wardha, Nagpur, Silewara, Pench Kanhan, Patharkhera, Umrer, Korba, Chirimiri, Central India Coalfields (incluyendo Baikunthapur, Bisrampur), Singrauli, Ib Valley, Talcher, Godavary-Valley, etc.
Particulate matter (SPM) Annual percentage*
24 sata**
430 micrograms/m3
600 micrograms/m3
Large volume sampling (average flow not less than 1.1 m3/min)
Inhalable particles (size less than 10 µm) (RPM) 215 micrograms/m3
300 micrograms/m3
Sampling and analysis of respirable particles Sampling and analysis of respirable particles
Sumporov dioxide (SO2) Annual percentage*
24 sata**
80 micrograms/m3
120 micrograms/m3
1. West and Gaeke's improved method
2. Ultraviolet fluorescence
Nitric oxide as NO2 Annual percentage*
24 sata**
80 micrograms/m3
120 micrograms/m3
1. Modified method of Jacob & Hochheiser (Na-Arsenicum).
2. Chemiluminescence in the gas phase
(III) coal mines located in the Jharia-Raniganj-Bokaro coal mines; Particulate matter (SPM) Yearly


*24 sata**

500 micrograms/m3

700 micrograms/m3

Large volume sampling (average flow not less than 1.1 m3/min)
Inhalable particles (size less than 10 µm) (RPM) Yearly


*24 sata**

250 micrograms/m3

300 micrograms/m3

Sampling and analysis of respirable particles
Sumporov dioxide (SO2) Yearly


*24 sata**

80 micrograms/m3

120 micrograms/m3

1. West and Gaeke's improved method
2. Ultraviolet fluorescence
Nitric oxide as NO2 annual percentage
*24 sata**
80 micrograms/m3
120 micrograms/m3
1. Modified method of Jacob & Hochheiser (Na-Arsenicum).
2. Chemiluminescence in the gas phase

Note: * Annual arithmetic mean of the measurements carried out in a year, according to the sampling frequency guidelines specified in section 2.
** 24/8 hour rates must be met 92% of the time of the year. However, 8% of cases may exceed, but not two consecutive days.
Unauthorized construction should not be considered as a reference to the nearest residential or commercial area for monitoring.

Q. What are the standards for coal mine wastewater discharges?
Answer: Standards for Coal Mine Wastewater Discharged to Sewers, Streams, or Land

SN parameters The concentration should not exceed.
1 pH 5,5 a 9,0
2 Chemical Oxygen Demand (COD) 250 milligrams per liter
3 Total Suspended Solids (TSS) 100 mg/L-200 mg/L (terra riego)
4 Oils and fats (O&G) 10 milligrams per liter

(The monitoring frequency of these parameters will be once every two weeks)
Optional parameters: All other parameters specified in the general standards for the release of pollutants into the environment in Annex VI. it will be additional to the wastewater standards specified in section 3. (Monitoring frequency is once a year for optional parameters).

Q. What are the physical properties of water?

Answer: physical properties of water

Density (25oC), kg/m3 997.075
Density (20 oC), kg/m3 998,20
Density (100 oC), kg/m3 958,40
Maximum density, kg/m3 1000,00
Maximum density temperature, oC 3,94
Viscosity (25 oC), Pa/s 0,890x10-3
Kinematic viscosity (25 oC), m2/s 0,89x10-6
Melting point (101, 325 Pa), oC 0,00
Vrelište (101, 325 pa), oC 100,00
Latent heat of ice, kJ/mol 6.0104
Latent heat of vaporization, kJ/mol 40,66
Specific heat capacity (15 oC), J/kg.oC 4186
Thermal conductivity (25 oC)m, J/cm.s.oC 0,00569
Heat of vaporization, J/kg 2435x106
Surface tension (25 oC), N/m 71,97x10-3
Surface tension (20 oC), N/m 72,75 x 10-3
Surface tension (0 oC), N/m 75,64x10-3
Dielectric constant (25 oC) 78,54
Vapor pressure (20 oC), torr 17.535

P. Water quality criteria for mine baths

Answer: Primary Water Quality Criteria for Swimming Waters

Criteria LOGIC
1) MPN of fecal coliforms/100 ml 500 (desirable) 2500 (maximum allowed) In order to ensure low contamination of wastewater. Fecal coliforms and streptococci are thought to reflect bacterial pathogenicity.
2) MPN Fecal Streptococci/100mL 100 (desirable) 500 (maximum allowed) Desirable and allowable limits are proposed to allow for variations in environmental conditions such as seasonal changes, changes in flow conditions, etc.
3) pH Between 6.5-8.5 The range provides protection to the skin and sensitive organs such as eyes, nose, ears, etc. that are directly exposed during outdoor swimming.
4) Dissolved oxygen: 5mg/L or more A minimum dissolved oxygen concentration of 5 mg/l ensures a reasonable absence of oxygen-consuming organic pollution immediately upstream, which is necessary to avoid the production of anaerobic gases (sediment gases) from the sediments.
5) Biochemical oxygen consumption for 3 days, 270C 3 mg/L or less A biochemical oxygen demand of 3 mg/l or less in water ensures a reasonable absence of oxygen-demanding contaminants and prevents the formation of noxious gases.'

Health, safety and welfare of miners

Q. What are the existing laws related to the safety, health and welfare of mine workers?

  • According to the Indian Constitution, the safety, welfare and health of the workers working in the mines is the business of the Central Government (Entry 55 - List of Trade Unions - Section 246).
  • The objective is governed by the Mining Law of 1952 and the norms and regulations elaborated by virtue of it, administered by the General Directorate of Mine Safety (DGMS), under the Ministry of Labor and Employment of the Union.
  • The list of statutes according to the Mining Law administered by the DGMS is -
    • Coal Mine Regulations, 1957
    • Minerals Ordinance, 1961.
    • Regulation of Oil Mines, 1984.
    • Mining Regulations, 1955.
    • Regulation of Professional Education in Mines, 1966.
    • Mine Rescue Rules, 1985.
    • The Rules of the Nursery Mines, 1966.

Q. How is compliance ensured?

Answer: The owner, agent or manager of a mine must comply with the health and safety provisions of the Mines Act and the regulations laid down thereunder, as required by section 18 of the Mines Act 1952.

Q. How are the Health, Safety and Welfare Regulations enforced?

Answer: The DGMS is a control body that ensures compliance with the above provisions through the supervision of inspectors. The provisions of the Mining Law and the Health, Safety and Welfare Regulation are always verified during the general inspection of the mine. Violations found during the general inspection of the mine. Violations identified during such audits are followed up by a subsequent audit. In case of non-compliance, improvement notices, precautionary measures, etc. are also issued. until they are observed.

Q. What is the role and function of DGMS?

  1. mine inspection.
  2. Research for -
    1. accidents
    2. hazardous incidents - emergency response
    3. complaints and other matters
  3. approve -
    1. Legal Permit, Exemptions, and Exemptions: Overview of Project Reports and Mining Plans
    2. approval of anti-mine equipment, materials and devices
    3. complaints and other matters
  4. Interactions for the development of security equipment, hardware and safe work practices through workshops, etc.
  5. Preparation of legislation and safety standards.
  6. Dissemination of security information.
  7. Taking an exam to obtain a certificate of competence.
  8. Initiatives to promote safety including:
    • organization -
      1. Mine Safety Conference
      2. National Security Awards
      3. Weeks and security campaigns.
    • Promotion -
      1. Safety training and awareness programs
      2. Involvement of employees in safety management through - employee inspectors, the Safety Committee and tripartite evaluations
      3. Weeks and security campaigns.

For frequently asked questions about DGMS:CLICK HERE

Q. What are the provisions of the Mining Accidents Law?

Answer: The following provisions exist in the Mining Law and its Regulations for mining accidents:
Article 23 of the Mining Law 5, 1952: Notification of accidents
Notification of accidents by the management of the mine DGMS
Investigation of such an accident by the DGMS

Rule 9: It prescribes the nature of accidents and the ways in which notices must be given to certain persons, including the Mining Welfare Commissioner in cases of fatal and serious accidents.
Own 199: Accident sites are not to be disturbed unless otherwise authorized by the Chief Inspector or Inspectors.
Own 199A: Implementation of the Emergency Measures Plan in the mine immediately after the occurrence of the accident.
Section 24: The power of the central government. appoint an investigative court in accident cases:
Investigative courts are usually appointed by the central government in cases of major mining accidents and disasters.

Q. What are the most important cases of mining accidents?

Answer: Coal mines around the world are considered more dangerous than metal mines. The frequency of accidents and the number of fatalities in coal mines is higher than in non-coal mines.

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The main causes of accidents in mines are:

Explosions and fires: Methane and coal dust explosions
Self-heating with coal
Flood (sudden influx of water into the mines: from the surface
Under ground
Layer Failure: Roof and side fall in underground mines
Pits and dumps and breakdowns in open pit mines
Heavy machinery for earthmoving: Shovels, shock absorbers, trucks and shock absorbers

Q. What measures is the Government taking to prevent this type of accident in the mines?

  1. DGMS investigates all fatal and serious accidents, including dangerous incidents, especially due to fire, explosives, gases, and many other important things.
  2. Upon completion of the investigation, legal action is taken on a case-by-case basis, including prosecution of those responsible for the accidents.
  3. Accidents are also analyzed in technical detail, and based on the results of this analysis, technical circulars, instructions, and guidelines are issued on various causes and omissions to improve safety standards in mines and prevent them from happening again.
  4. Accident prone minesThey were also identified based on this analysis and the focus was placed on said mines through inspections and follow-up actions to bring their condition to a safe level.

Q. What are the corrective measures being taken to reduce the accident rate in the mines?

  1. Strict application of applicable law.
  2. Close supervision of mining operations by mine safety supervisors, internal safety organizations of mining companies, and DGMS inspectors.
  3. Take appropriate legal action in case of non-compliance, such as suspension of work, issuance of violation letters, issuance of notices/prohibition orders, prosecution, etc.
  4. Strengthening of the training and recycling mechanism for workers and supervisors.
  5. Accident investigation, analysis to determine the causes and conditions leading to accidents and take appropriate action to prevent similar accidents in the future.
  6. Introduce the concept of safety management through risk assessment for risk identification, risk assessment for risks, development of control measures, implementation of control measures and monitoring of the effectiveness of the control measures through security auditing. This is a new concept and is being gradually implemented alongside existing security management regulatory practices. Employees at all levels are involved in the risk management decision-making process for its effective implementation through increased participation.
  7. Improve the awareness of employees at all levels about the safety issues involved in the work process and safe work procedures for each workplace.

Q. What are the legal provisions regarding safety and health in the industry?

Answer: The safety, health and welfare of workers employed in factories are covered by the Factories Act 1948, which is the central law. The law contains detailed provisions on health, safety, welfare, working hours, licences, penalties, etc. and it applies to facilities where 10 or more workers work without the help of the authorities.

State governments are authorized under Section 85 of the Act to bring those factories that employ fewer than 10 workers under relief authority or 20 or more workers without relief authority within the scope of this Act.

The provisions of the Factories Law and the regulations contained therein are implemented by the state governments through the Directorate/Inspection of State Factories.

Q. What are the important provisions of the Factories Act?

Answer: Important provisions of the Factories Act 1948 refer to

  • Appointment of inspectors,
  • Responsibility of the owners and manufacturers of the things used in the factories,(This provision was added in 1987 after the Bhopal tragedy)
  • sanitary orders
  • security provisions
  • Provisions on social welfare
  • Working hours
  • youth employment
  • Annual vacation with pay
  • Special provisions (powers to apply the law in certain facilities, dangerous work, notification of accidents and occupational diseases, investigation authorization, etc.)
  • sanctions and procedures
  • Important provisions related to the safety and health of workers are listed below.

sanitary orders

Every factory must take the following measures in accordance with the provisions of the Law to ensure the health of workers.

  • Keep your facilities in perfect cleanliness.
  • For waste and sewage disposal:
  • Maintain adequate ventilation and a reasonable temperature.
  • To prevent the accumulation of dust and smoke.
  • To avoid overcrowding.
  • Provide adequate lighting, potable water, toilets and urinals.

security provisions

Every factory must take the following measures in accordance with the provisions of the Law to ensure the safety of workers

  • to fence certain machines.
  • for the protection of workers who repair moving machinery;
  • protect young people who work on dangerous machinery;
  • ensure that risers, risers and pressure vessels are of good construction and are kept in good working order;
  • The floors, stairs and accesses in all factories must be well built and adequately maintained to guarantee the safety of the work.
  • protect workers from eye injuries;
  • protect workers from hazardous dust, gases, fumes and steam;
  • to protect workers from fire, explosives or flammable dust or gas, etc.

Q. What are the powers of inspectors appointed under the Factories Act 1948?

Answer: The inspector designated in accordance with the Law has the power

  • enter any place used as a factory;
  • carry out an inspection of premises, facilities and machines.
  • require the production of any records and any other documents related to the factory, and
  • receive a statement from any person, in order to enforce the law.
  • Exercising judicial actions for the violation or breach of the provisions of the Law and the Regulations adopted based on it.

Q. What is the reporting system for occupational diseases in factories?

Answer: In the event that any factory worker comes into contact with a notifiable disease as defined in the Third Schedule, the factory manager shall notify the factory inspector in the manner and manner prescribed (Section 89).

Q. What measures are taken against the administration for violating the provisions of the Law?

Answer: Inspectors visit factories and report violations to the provisions of the Law and Regulations contained therein to the owner/manager in order to take necessary actions, especially when it is likely that the building, machinery and equipment create conditions that are harmful to health. the health and safety of workers.

Inspectors also have the power to prohibit employment for serious hazards, initially for a period of three days.

The owner is directed to remove the hazard before reemploying the worker.

In the event that the owner/manager does not act in accordance with the inspector's written order, criminal proceedings will be initiated for the violation of one of the provisions of the Law and the Regulations. (The powers of the inspector are given in Sections 9, 40-A and Section 87-A).

Q. What are the main initiatives adopted by the DGFASLI to improve the safety and health of workers in the manufacturing sector?

Answer: The most important initiatives taken by GDGFASLI are:

  • The DGFASLI has undertaken the formulation of model factory rules in consultation with the Inspector General of Factories/Union Territories for guidance and adoption by state governments to ensure uniformity.
  • Organizes the annual conference of the chief inspector of factories.
  • National and consultative studies are underway to assess the health status of workers in factories and ports in order to formulate appropriate standards/guidelines for inclusion in the statute.
  • Carry out professional and academic training programs for supervisors, safety officers, factory doctors, specialized certification for competent supervisors in hazardous process industries.

GST - Mining

Q. Can small mine lessees with a turnover of less than 75 lans operate under the compounding scheme?

Answer: According to Sec. 10(1) of the CGST Act, 2017, a registered person whose total turnover during the previous fiscal year did not exceed Rs 75 lakhs is eligible to pay GST under the capitalization scheme.

Q. What is the GST rate for minerals and ores in the Synthesis System?

Answer: In case the process amounts to manufacturing, the tax rate will be 1% (CGST) and 1% (SGST/UTGST). In any other case, the rate will be ½% (CGST) and ½% (SGST/UTGST).

Q. Should they report GST separately under SGST/CGST headings?

Answer: Yes. GST must be paid separately under CGST and SGST/UTGST by generating a challan through the common single refund portal.

Q. Can a small mine lessee supply interstate using the component system?


answer: no If the supplier decides to use the combination system, they will not make cross-border purchases.

Q. What is the IGST rate on minerals and ores in case of interstate supply?

Answer: Currently the IGST rate is the sum of the CGST and SGST/UTGST rate. These values ​​are published and available in the public domain.

Q. Can a buyer obtain a downstream credit to supply minerals from a mine owner for a synthesis system?

Answer: No, the buyer cannot make use of the tax credit paid by the supplier under the settlement scheme, because the person who pays the tax under the settlement scheme cannot issue a tax invoice and collect tax on his supplies.

Q. Will the recipient have to pay reverse tax?

Answer: VAT on the reverse charge mechanism is payable under Section 9(4) of the CGST Act 2017 only in case of purchases from non-registered suppliers. Since the mine owner who pays tax under the offset scheme is registered, recipients do not have to pay GST under the reverse charge mechanism.

Q. What are the threshold and conditions when a small owner/mining lease holder under a compounding scheme needs to migrate to the full GST system?

Answer: Pursuant to Section 10(3) of the CGST Act 2017, the option granted by a small owner/mining lease holder will lapse from the day his total turnover during the year exceeds Rs. 75 lakhs. For details of other conditions, you can consult Section 10 of the CGST Law, 2017 and the rules contained therein.

Q. Is reporting and compliance easier in a complex system?

Answer: Yes, filing and compliance with the return is easier in the billing system. A registrant has to file only one return per quarter on Form GSTR-4.

Q. Will the basic GST exemption limit apply to the microscopic segment of mining?

Answer: Yes, basic exemption limit of Rs. 20 lakh (Rs.10 lakh in case of special category states) applicable to small and minor portions even in mining. However, a person who is engaged in dutiable supplies and who has a total annual turnover (more than Rs 20 lakhs in any non-special category state) will need to obtain GST registration. Regular taxpayers must submit the application monthly and taxpayers registered in the accounting system quarterly.

Q. What is total traffic?

Answer: Pursuant to Section 2(6) of the CGST Act 2017, "total turnover" means the total value of all taxable supplies (excluding the value of incoming supplies on which an individual pays sales tax). reverse charge basis); excludes supplies, export of goods or services or both and inter-state supplies by persons having the same permanent account number, calculated on an all-India basis, but excluding central tax, state tax, tax of the territory of the Union, the integrated tax and the levy.

Q. Will the buyer of goods from an unregistered person pay the reverse tax?

Answer: A registered person who receives taxable goods or services from an unregistered supplier will be required to pay GST under the reverse charge mechanism. However, with regard to notification no. 8/2017-Central Tax (Rate) from June 28, 2017, the total value of supplies of goods and/or services received by a registered person from any or all suppliers, whether registered or not, up to Rs.5 lakhs per day is tax exempt based on the reverse obligation mechanism. This exemption will not apply if the price exceeds Rs 5,000.

Q. Can a buyer of goods and services pay the value of the goods/services to the supplier and credit the supplier's account for the GST element of the invoice so that when the buyer claims the input credit, they can get the same cross check? from the supplier's account;

answer: no This option is not available under the GST law.

Q. In case there are disputes regarding quality, weight, etc. between buyer and supplier and the goods are returned in whole or in part as unusable, can the overpaid tax be adjusted against the future tax liability?

Answer: In such cases, the supplier may issue a book approval to the consignee under the provisions of section 34(1) of the CGSTAct, 2017.

Q. Will the loss of liquidity (LD)/Penalty Allowance deduction from the contractor invoice and the penalty charge for not raising carbon to the minimum target level in the Annual Contract Quantity (ACQ) attract GST?

Answer: Yes, it is a 'standing action' service under Schedule II of the CGST Act 2017, so GST will apply.

Q. Will GST be payable at the time of invoicing for the supply of goods by the mining lessee or will it be on the advance amount received by the mining company to register the order?

answer: no In accordance with the provisions of Section 12(2) of the CGST Act 2017, the time of delivery of the goods will be the date of issue of the invoice or the date of receipt of payment, whichever is earlier . Accordingly, GST will be paid on the advance received before the invoice is issued.

Q. Does the supplier need to issue a "receipt receipt" for each advance received?

Answer: Yes, under Section 31(3)(d) of the CGST Act of 2017, the provider is required to issue a "receipt receipt" for each advance received.

Q. How can I show the advance received in GSTR 1?

Answer: If the advance invoice is issued in the same tax period, the advance does not need to be shown separately on the GSTR-1 form, but such details of the invoice itself can be uploaded directly into the system. Details of all advances for which no invoices have been issued at the end of the tax period must be provided in a consolidated form in Table 11 of Form GSTR-1. As invoices are issued for these advances, they must be reported on Form GSTR-1 and the reconciliation of the taxes paid on the advances with the taxes payable on the invoices generated on the Form GSTR-1 must be made in the Table 11 of Form GSTR-1.

Q. In case of non-delivery with prepayment, does the merchant have to issue a "return voucher" for prepayment only or for prepayment including VAT?

Answer: The refund voucher must be issued for the full value of the advance payment, including the amount of GST.

Q. It will be difficult to link the "advance voucher" and the invoices in the case of cash sales (rail/road)/electronic auction, etc. invoicing. coal needs to be collected from various points and loading times. In such a situation, how will the biller at any given time calculate how much 'advance' is available for adjustment while raising the bill on your side at any particular time?

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Answer: Under GST, the gross amount of the advance must be declared and tax paid. The initial payment can be adjusted in total. By withdrawing the invoice after receipt of the advance, the tax liability will be reduced by the amount of tax paid on the advance, and the remaining amount of the advance may be adjusted against future deliveries.

Q. Will VAT charged on the purchase of all earthmoving machinery including JCB, dump trucks, dump trucks from a mining company be allowed as an input?

Answer: Provision of art. 17(5)(a) of the CGST Act 2017 restricts credit to motor vehicles for certain purposes specified therein. In addition, for the purposes of section 2(76) of the Motor Vehicles Act 2017, the term "motor vehicle" has the same meaning as it is given in clause (28) of section 2 of the Motor Vehicles Act. Motorized from 1988, which do not include mining equipment, that is, dumpers, tippers. Therefore, under these provisions, VAT charged on the purchase of earthmoving machinery, including tippers, tippers used for the transportation of goods by a mining company, will be allowed as an input credit.

Q. Is VAT paid on royalties (paid to the government) on mining leases approved by the state government?

Answer: Yes, royalties will be subject to GST based on the reverse charge mechanism. In addition, said GST payment under the reverse charge mechanism will be eligible as ITC in the hands of the recipient of the supply for GST payment.

Q. Is ITC available to lease real estate (land, offices, warehouses, processing plants, warehouses) to facilitate mining operations?

Answer: Yes. The VAT paid on the rent of land, offices, warehouses, processing plants, storage yards, when these are used in the course or promotion of business, will be accepted as ITC.

Q. What is the time limit for using the GST gate credit?

Answer: In accordance with the provisions of Section 16(4) of the CGST Act of 2017, the ITC is not available after the due date of filing the return for the month of September of the following year or the filing of the annual return, whichever comes first.

Q. Will the government return the net amount of the unused input credit?

Answer: In accordance with the provision of Section 54(3) of the CGST Act 2017, subject to conditions, the refund of unused supported tax credit will be available for the provision of a zero rate or if ITC is accrued because the rate of the supported tax is higher than the classification rate of the manufacturing offer. However, this ITC refund would not be available if export duties are paid on goods exported from India.

Q. Will VAT charged to mining companies by tax advisors, lawyers, public accountants, environmental consultants, catering service providers and other service providers be allowed as an input credit?

Answer: The ITC on any input/input service used in the course or development of the business will be available subject to limitations and other conditions as per the provisions of Chapter V of the CGST Law of 2017. However, the tax payable to suppliers of canteen services will not be available as a loan.

Q. Will the issuance of free carbon to employees paid during employment and under contract of wages less than Rs 50,000 per employee attract GST?

Answer: Gifts of a value not exceeding Rs fifty lakhs in a financial year by an employer to an employee will not be treated as providing goods or services or both (as per Schedule 1 of the CGST Act, 2017). The free emission of carbon under a salaried contract is not a gift. So the free carbon issue in this case will attract GST.

Q. Can the GST applied to freight charges for the movement of minerals from the mine to the buyer be allowed to be an ITC for the buyer, regardless of ownership of the transport vehicle?

Answer: In the case of a FOR contract for the delivery of minerals from the mine to the client, it is a complex delivery where the consideration will include the cost of transportation. Therefore, VAT on the forward fee will be paid by the mineral supplier and credit will be available to the buyer if otherwise available. The mineral supplier will also pay taxes based on the reverse freight charge collected by GTA and its credit will be available to the mineral supplier.
In the case of an ex-factory contract where the supplier contracts the GTA service in the case of the customer and the GTA service is charged to the customer, and minerals are charged to the customer by the mineral supplier, then vice versa The debit GTA will be paid by the client who will be entitled to a credit for it. The mineral supplier will pay the mineral tax in installments and the credit will be available to the buyer if otherwise available.

Q. Will the situation be different than before if the value of the mineral is less than the cost of transportation for long distance shipments?

Answer: In the example above relating to a FOR contract, the supply under the contract would be classified as a "composite supply" where there is a main supply and other supplies are physically linked and delivered to each other in the ordinary course of business. . In this case, the GST rate of the main supply will apply, ie the GST rate applicable to the mineral.

Q. Exploration companies are conducting exploration activities to prepare mining blocks for auction in various states across the country. They use research platforms. CENVAT credit was available for survey work under existing law. Will the company be eligible to get ITC under GST?

Answer: Machinery capitalized in the books of account as capital goods is used in the course or development of operations. Therefore, it will be eligible as capital goods and the ITC will be available under GST.

Q. Will ITC be available to hold Environmental (EC) and Forestry (FC) Clearance meetings and obtain “consent to operate” mines?

Answer: Yes, ITC will be available for expenses incurred in the course or improvement of business.

Q. Will mining companies be able to obtain ICT to build municipalities, hospitals and schools?

answer: no Mining companies will not have the right to ICT for such activities, even if it is used in the course of or in support of operations. In this context, reference is made to the provisions contained in Section 17(5)(c) of the CGST Act, 2017.

Q. Are minerals shipped for export in processed or unprocessed form fully exempt from GST or IGST?

Answer: In accordance with the provisions of article 16, numeral 1 of the IGST Law, the export of goods from 2017 is treated as a supply at zero rate. In addition, under the provision of Section 16(3) of the IGST Act 2017, a registered person may export goods (i) without paying IGST against a bond/letter of undertaking and claim refund of unused ITC or (ii) after paying IGST, using eligible ITC and claiming a refund of that IGST.

Q. What is the procedure for returning goods under GST?

Answer: Pursuant to Section 34(1) of the CGST Act 2017, in the event of the return of goods for which GST has been paid at the time of supply, the supplier of such goods may issue an accounting credit for the total value, including the amount of GST in favor of the consignee and will be entitled to reduce the obligation of the tax passed on provided that the recipient of said supply has not used the credit of said GST and, if it did, has reversed its ITC on the same.

Q. How can we get support in filing declarations since big mines are located in all provinces of the country, especially in rural and backward areas, and the problem will worsen since a large number of mines are operating without infrastructure YOU?

Answer: Applications may be submitted from the Company's registered office, which is generally located in areas with the necessary infrastructure to submit such applications.

Q. Will the GST TDS apply on contracted work (renamed Supply of Services) in the case of PSU, as such GST is TDS U/s 51 (1) of the CGST Act. 2017 refers to: a) Central government department or institution. o State Government or b) Local authorities. or c) government agency; or d) Persons or groups of persons that the Government may notify. on the Council's recommendations.

(Video) World Environment Day 2020 : Time for Nature | JNU-ENVIS | SES, JNU (pt.1)

Answer: TDS, under Section 51(1) of the CGST Act 2017, will apply to supplies to entities authorized by the government for TDS. Currently, this section has not been notified and therefore the TDS does not apply to any product.

Q. What is the requirement for an E-way account for companies operating in the industry?

Answer: In accordance with rule 138 of the CGST Rules of 2017, until the final rules are issued, the Government may by notification specify the documents that the person in charge of transport must carry while the goods are in circulation or in transit. storage. As the new electronic invoicing rules are reported, the person who moves the merchandise will bring said electronic delivery note generated by the common portal (challan in case of movement other than delivery) together with the invoice.

Q. Will the ISD have the right to distribute ITC in respect of services received from April 17 to June 17, even if the contractors collect and submit invoices after that date, i.e., the July 17th?

Answer: Pursuant to Section 140(7) of the CGST Act of 2017, the CSO may allocate available credit even if invoices are received after the specified date.

Q. In Schedule 5(b) of GST-TRAN-1, details of forms C, F and H/I must be provided for the period from April 15 to June 17 (i.e. for 27 months) , which would be a cumbersome task . Can the reasons for providing data for the last 27 months be clarified?

Answer: In cases where the sale was covered on Forms C, F, H, and I, the input tax credit remained in the taxpayer's account since the taxpayer took advantage of the reduced/zero rate sales tax benefit. /transfer of shares under the CST Act. Reduced rate/zero rate benefit available subject to legal forms filed. Therefore, the transfer of the raised credit to the reduced/zero interest stock sale/transfer account should be ensured only when preparing the legal forms. Even otherwise, the taxpayer would claim the reimbursement of this ITC and said reimbursement would be granted only on the presentation of legal forms. The forms for periods prior to April 2015 were supposed to have been filed or the government would have recovered the additional tax paid for not filing the legal forms. The creation of these forms is a legal requirement and taxpayers have already benefited from this convenience.

Q. Education tax and S&H education tax carried over to ER-1: are you eligible for ITC under the CGST Act of 2017?

answer: no Cess Educativo Credit and SH Cess Educativo are not transferable.

Q. What will happen to the available balance in the Checking Account (PLA) under Central Special Taxes, which has been advanced in cash by any beneficiary?

Answer: The balance in PLA will not be subject to the GST transition as it has not been allocated to a government account to be determined after completion of the pending assessment. The same can be claimed as a refund based on the Excise Tax Law.

Q. Is the Green Cess (Clean Energy Cess) credit paid on coal and available at the time of transition eligible for rollover?

answer: no The Clean Energy Tax Credit is not transferable when you switch.

Q. Are shares of mining companies for which the Clean Energy Tax has been paid subject to compensation under the GST regime?

Answer: Yes. A fee will be charged upon delivery of this inventory.

Q. Can coal deliveries under special order or FSA (Fuel Supply Agreement) be eligible under the definition of 'continuous supply of goods'?

Answer: These deliveries are by nature continuous deliveries as invoices are paid periodically. Individual shipments may be covered by delivery plans and an invoice may be issued for deliveries made during the contract period.

E. In the case of coal, the applicable amount of the charge is a fixed amount of Rs.400/- per ton. In the above situation, how is this allocation possible as in the case of FSA sale, delivery of different types of coal needs to be coordinated based on stock availability rather than simple 'Advance' bulk confirmation?

Answer: If the tax rate is not determinable, the tax rate can be determined and paid on the amount of the 18% advance.

E. If the railway in the mining industry is used exclusively for the shipment of dutiable goods, i.e. coal (i.e. used directly in the course or continuation of work) it will be treated as plant and machinery and the ITC under GST will be allowed or treated as a civil building, and ICT inadmissible?

Answer: ITC will not be available as the railway is not plant and machinery as defined in section 17 of the CGST Act, 2017.

Q. Under HSN 2516, limestone for construction is subject to a 5% tax rate, but at the same time under HSN 6802, it is subject to a 28% tax rate. The Government can provide clarification in this regard.

Answer: Chapter 68 covers value-added items of sandstone, etc., which are processed more than roughly cut or simply cut into blocks or slabs.

Q. Will the free supply of HSD for mining operations attract GST and will there be an input tax credit available for GST so charged by the service provider?

Answer: HSD is outside of GST and therefore the Entry Tax Credit would not be eligible.

Q. Will ITC be available on steel, wood and sometimes cement used in underground mines as a protective device for safety?

Answer: The credit will not be available if these assets are furnished for the construction of real property. But if they are temporarily installed for protection purposes, credit will be available.

Q. Under Section 54(3), it is clear that the ITC refund on export will not be available if the product is subject to export duties. The export of iron ore is subject to export duties. Under the previous regime, exporters could claim the service tax paid on export. Won't our exports stop being competitive because there will be no refund of the ITC?

Answer: Recovery of ITC credit is not allowed in view of the second provision of Section 54(3) of the CGST Act, 2017.

Note: A reference to the CGST Law, 2017 also includes a reference to the SGST Law, 2017 and the UTGST Law, 2017.

Dhanbad ENVIS Centre, Ministry of Environment and Forests, Government. from India. (1) GST - Mining


How many envis centers are there in India? ›

There are total 76 ENVIS Centres all over India, which are assigned with different subjects and topics.

Where is the main center of envis located in India? ›

Environment Information System (ENVIS)
Sl. No.ENVIS CentreSubject Area
1.World Wide Fund for Nature - India (WWF), Head-ENVIS Centre, Indira Gandhi Conservation Monitoring Centre, 172-B, Lodhi Estate, New Delhi-110 003, DelhiNGOs and Parliament
6 more rows
May 9, 2014

What is envis explain its major objectives and function in India? ›

The focus of ENVIS since inception has been on providing environmental information to decision makers, policy planners, scientists and engineers, research workers, etc. all over the country.

Which one of the following is not an envis centre of India? ›

Answer: The correct answer is Option (2) Tata Institute of Fundamental Research, Mumbai. Explanation: Tata Institute of Fundamental Research, Mumbai is not an ENVIS Centre.

What is the largest environmental organization in the world? ›

WWF. “Our mission is to conserve nature and reduce the most pressing threats to the diversity of life on Earth.” WWF is the world's largest conservation organization.

Which is the main organization behind Environment in India? ›

The Central Pollution Control Board (CPCB), statutory organisation, was constituted in September, 1974 under the Water (Prevention and Control of Pollution) Act, 1974.

Which is the national agency for environmental protection in India? ›

The Ministry of Environment and Forests (MoEF) is the nodal agency in the administrative structure of the Central Government for planning, promotion, co-ordination and overseeing the implementation of India's environmental and forestry policies and programmes.

Which are the most environmental states in India? ›

State of India's Forests: Mizoram, Arunachal Pradesh and Meghalaya are India's greenest states.

Which agency in India monitor environmental issues? ›

Central Pollution Control Board is executing a nation-wide programme of ambient air quality monitoring known as National Air Quality Monitoring Programme (NAMP). The network consists of 804 operating stations covering 344 cities/towns in 28 states and 6 Union Territories of the country.

What is the purpose of the Envis? ›

To enable the application of modern technologies of acquisition, processing, storage, retrieval, and, dissemination of information of environmental nature.

Which is the key environmental regulatory authority in India? ›

The key regulatory authorities are the: Ministry of Environment, Forests and Climate Change (MoEFCC). CPCB.

What are the three objective of India's national environment policy? ›

To apply the principles of good governance (transparency, rationality, accountability, reduction in time and costs, participation, and regulatory independence) to the management and regulation of use of environmental resources.

What are the 3 types of environment found in India? ›

India has some of the world's most biodiverse ecozones—desert, high mountains, highlands, tropical and temperate forests, swamplands, plains, grasslands, areas surrounding rivers and an island archipelago. It hosts three biodiverse hotspots: the Western Ghats, the Himalayas and the Indo-Burma region.

Which of the following is the biggest environmental problem in India? ›

Air Pollution

Undoubtedly one of the most pressing environmental issues in India is air pollution. According to the 2021 World Air Quality Report, India is home to 63 of the 100 most polluted cities, with New Delhi named the capital with the worst air quality in the world.

Is India member of Global Environment Facility? ›

Since its inception in 1991, India has been a member of the Global Environment Facility (GEF) as a developing country.

Who is the best environmentalist in the world? ›

Rachel Carson, Scientist and Author

Rachel Carson (1907–1964) is regarded by many as the founder of the modern environmental movement.

Which country is best for environmental management? ›

Most Environmentally Friendly Countries: Thanks to Environment Workers, Volunteers and Activists
  • Switzerland. As per the Environment Protection Index, Switzerland is ranked as one of the top environmentally friendly country with the EPI score of 81.5. ...
  • Sweden. ...
  • Norway. ...
  • Japan. ...
  • Finland. ...
  • Denmark. ...
  • New Zealand. ...
  • Germany.
Jan 1, 2023

Who is the US environmental leader? ›

Michael S.

Regan was sworn in as the 16th Administrator of the United States Environmental Protection Agency on March 11, 2021, becoming the first Black man and second person of color to lead the U.S. EPA.

Who is known as the mother of Indian Environment? ›

Sunita Narain (born 1961) is an Indian environmentalist and political activist as well as a major proponent of the Green concept of sustainable development.

What is the environmental rule of law in India? ›

Environmental rule of law integrates the critical environmental needs with the essential elements of the rule of law, and provides the basis for reforming environmental governance. It prioritizes environmental sustainability by connecting it with fundamental rights and obliga- tions.

Who is the father of Environment in India? ›

Ramdeo Misra laid the foundations of ecology and environmental science in the country. He was called as 'father of Indian ecology' by the ecologists world over.

What are the policies of environment protection in India? ›

List of laws. Formalisation of national parks, wildlife sanctuaries, conservation reserves and community reserves. Protection to habitat and wildlife within premises of such protected areas. Development of National Board for Wildlife and State Boards for Wildlife for identification of future protected areas.

Which government agency is responsible for protecting the environment? ›

The Environmental Protection Agency protects people and the environment from significant health risks, sponsors and conducts research, and develops and enforces environmental regulations.

What Indian environmental Act is known as Umbrella Act? ›

The Environment (Protection) Act, 1986 is an umbrella legislation under which various rules and notifications have been framed and issued to take care of the different dimensions of environment challenges.

What are 3 environmental issues currently facing India? ›

Air pollution, poor management of waste, growing water scarcity, falling groundwater tables, water pollution, preservation and quality of forests, biodiversity loss, and land/soil degradation are some of the major environmental issues India faces today.

What is the rank of India in world environment? ›

The 2022 Environmental Performance Index (EPI) released on World Environment Day has ranked India last (180th).

Which is the cleanest and greenest state in India? ›

  • Arunachal Pradesh. The name of the state literally means 'land of dawn-lit mountains' and has its capital as Itanagar. ...
  • Sikkim. It is the least populated and the second smallest Indian state. ...
  • ​Assam.

Who approves EIA in India? ›

It is government-policy that any industrial project in India has to secure EIA clearance from the Environment Ministry before approval for the project itself.

Who conducts environmental audit in India? ›

The Supreme Audit Institution of India through its various field offices has been conducting compliance audit of government laws, rules and legislations as well as performance audit of government programmes and schemes. Environmental audits have been conducted by SAI India for the last 25 years.

Why should we protect the ENV? ›

Protecting our environment is the foundation for sustaining our planet, community, and economy. Our environment supports and houses our ecosystems, allowing them to grow and thrive. If we fail to protect our environment, we will put the lives of humans, animals, plants, and more at risk.

What is the importance of water to envi? ›

Water is vital for life. Clean fresh water is necessary for drinking and sanitation, providing for our crops, livestock and industry, and creating and sustaining the ecosystems on which all life depends.

What is the purpose of green environment? ›

Going green doesn't just benefit the planet—it also helps us all save money, time and resources so that we can enjoy life more fully while making sure future generations have access to clean air and water too.

Does India have environmental laws? ›

Environmental laws in India are adopted, implemented, and enforced by 3 main entities: the Ministry of Environment, Forest, and Climate Change along with the Central Pollution Control Board at the National level as well as the State Pollution Control Boards at the State level.

What are the 4 categories of the regulatory Environment? ›

These core regulatory components—regulator, target, command, and consequences—affect the incentives and flexibility that a regulation provides.

What is the Pollution Control Act in India? ›

The Air (Prevention and Control of Pollution) Act of 1981, or the Air Act, in short, was a law passed by the Parliament of India to prevent and control the harmful effects of air pollution in India. This act is seen as the first concrete step taken by the government of India to combat air pollution.

What are the 3 types of environmental policies used to protect the environment? ›

In the 1970s, the United States government enacted three major environmental laws: the Clean Air Act, the Clean Water Act, and the Toxic Substances Control Act. Elected representatives passed this environmental legislation to increase regulations regarding air, water, and toxic substances.

How many environmental policies are there in India? ›

NGT deals with the civil cases under the 7 acts related to the environment: Water (Prevention And Control Of Pollution) Act, 1974. Water (Prevention And Control Of Pollution) Cess Act, 1974. Air (Prevention And Control Of Pollution) Act, 1977.

What is the importance of environmental protection in India? ›

Importance of Environmental Conservation

To reduce air, water and land pollution. To facilitate the conservation of natural resources for our future generations. To ensure the protection of biodiversity.

How many eco clubs are there in India? ›

CES is the State Nodal Agency for National Green Corps (NGC) Programme. Under this programme there are 14,250 Eco-clubs are functioning in the State mostly in schools & few junior colleges.

How many environments are there in India? ›

India has some of the world's most biodiverse ecozones—desert, high mountains, highlands, tropical and temperate forests, swamplands, plains, grasslands, areas surrounding rivers and an island archipelago. It hosts three biodiverse hotspots: the Western Ghats, the Himalayas and the Indo-Burma region.

Is India part of global Environment facility? ›

India is both a donor and a recipient of GEF. It has been a leading developing country participant in the GEF since its inception in 1991 and has played a major role in shaping the restructuring of the GEF.

Which is the environmental monitoring agency in India? ›

EMRC also provides specific services to Ministry of Environment and Forest & Climate Change and other Government Agencies in the assessment of air pollution impacts. IMD contributes in the field of atmospheric environment to the World Meteorological Organization (WMO) Global Atmosphere Watch (GAW) programme.

How many green bench are there in India? ›

The Tribunal has a presence in five zones- North, Central, East, South and West. The Principal Bench is situated in the North Zone, headquartered in Delhi. The Central zone bench is situated in Bhopal, East zone in Kolkata, South zone in Chennai and West zone in Pune.

Which is the first eco town in India? ›

Dhaj village which is situated in the forest area of Gujarat's Surat city has emerged as the first Eco-village of the country. This village is about 70 kms far from Surat.

What do people do in eco club? ›

Organise seminars, debates, lectures and popular talks on environmental issues in the school to motivate the students to keep their surroundings green and clean.

What is the ranking of India in world environment? ›

The 2022 Environmental Performance Index (EPI) released on World Environment Day has ranked India last (180th).

What are the 5 major environmental problems in India describe? ›

The environmental challenges of India are the loss of biodiversity, scarcity of water, air pollution, waste management and conservation of natural resources.

Do people in India care about the environment? ›

About 70 percent of Indian citizens are worried about the state of nature and over 90 percent feel that they should do more to protect it, says a new international survey, conducted across G20 countries.

Who funds the Global Environment Facility? ›

Since 1994, the World Bank has served as the Trustee of the GEF Trust Fund and provides administrative services. As part of the restructuring, the GEF was entrusted to become the financial mechanism for both the UN Convention on Biological Diversity and the UN Framework Convention on Climate Change.

Does India have environmental regulations? ›

Environmental laws in India are adopted, implemented, and enforced by 3 main entities: the Ministry of Environment, Forest, and Climate Change along with the Central Pollution Control Board at the National level as well as the State Pollution Control Boards at the State level.

Who is the regulatory authority for Environment in India? ›

The key regulatory authorities are the: Ministry of Environment, Forests and Climate Change (MoEFCC). CPCB. SPCBs.


1. GSDP ENVIS, GBPNIHE, Almora, Uttarakhand Progress Video-2019-2020
(Vipin Chandra Sharma)
2. INDIA GOVERNMENT Free certificate course | Free Skill development programme | GSDP | MOEFCC
3. ENVIS, Environmental information System and ecology, UGC NET Paper1,# ENVIS
4. Apply for Free Certificate Course Green Skill Development Programme offered by JNU ENVIS || MoEF
(Piyush Inspires India )
5. World Environment Day 2020 : Time for Nature | JNU-ENVIS | SES, JNU (pt.2)
6. Environment Minister Prakash Javadekar launches ENVIS portal
(Prakash Javadekar)


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