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

(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).

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

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

(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

P. Water quality criteria for mine baths

Answer: Primary Water Quality Criteria for Swimming Waters

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

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.

The main causes of accidents in mines are:

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?

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.

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.

GST - Mining