here, the option to type in Kannada is made available. We never track or record information about individuals and their visits. 5. 6.3 Section 15 of the CGST Act, 2017 reads as under: (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. Your email address will not be published. Press Release. Option 3: The farmer pays 10% of the consideration to the applicant vendor and the applicant vendor bills the entire value and the remaining amount is given on credit. The amount of assistance received by the farmer or on account of the farmer from the Government Department has no bearing on the price and hence on the value of supply made by the applicant to the farmer and is not covered under section 15(2)(e) of the CGST Act, 2017. Sri Radhakrishna K.B., Chartered Accountant and duly authorised representative of the above concern appeared and reiterated the submissions made by the applicant in his application and also made the following submissions:-, a. No such cookies are used on this website. Karnataka Budget 2020 List Schemes Farmers Women Youths Students SC/ST/OBC. 5) The information posted on this website could include hypertext links or In case of option 1, the farmer himself makes the payment of consideration to the applicant and the contract ends here. The Centre for e-Governance (CeG) is a nodal agency established in the year 2006, under the Societies Registration Act, to steer the e-governance policies and strategies in the state. option to search in English is also provided. The eligible farmers applies to the Government Department for the sanction of financial assistance under a scheme and the applicant has no role to play in the said transaction. 3) ) Under no circumstances will this Department be liable for any expense, loss or damage including, without limitation, indirect or consequential loss or damage, or any expense, loss or damage whatsoever arising from use, or loss of use, of data, arising out of or in connection with the use of this website. 6.2 The application for advance ruling and the arguments made by the applicant and also the submissions made by the learned representative during the time of hearing were all considered and the issue that needs to be addressed is related to whether the amount paid by the Government Department to the farmer would constitute a part of the value of supply of not as per Section 15 of the Act. We do not collect personal information for any purpose other than to respond to you (for example, to respond to your questions or provide subscriptions you have chosen). Amount of loan for Sericulture Project: According to the rules of NABARD, the banks will sanction the amount of the loan depending on the marginal income of the farmer or the individual.If the marginal income is proved to be more than one lakh, then they would be giving 10% t0 16% of it. Some cookies collect personal information to recognize your computer in the future. 3)Visitor information is subject to regular deletion. c) Whether supplier would be entitled to refund of input tax credit accumulation, which may arise if subsidy is not treated as part of taxable value? for your information and convenience. of any charge only with prior permission from us(CeG) or concerned respective authority which is owning the website, through email. a. farmer who has to pay the entire consideration. 1)to provide any link or its form on this website, it is compulsory to procure permission. The applicant states that under PMKSY, Karnataka Government Departments such as Horticulture / Agriculture / Sericulture Departments are sanctioning 90% subsidy to eligible farmers who install micro irrigation system in their farm land. 4. Following table lists the information about different screen readers: CONTENT OWNED AND MAINTAINED BY : Department of Sericulture, State Government's One Year Progress Report, Dept. Government of Karnataka (GoK) is a pioneer in leveraging information and communication technology (ICT) for better governance and is at the forefront of implementation of electronic-Governance (e-Governance) initiatives in the country. The business of manufacturing and supplying of LLDPE pipes and micro irrigation system and its.... Loaded into frames on other sites value or value of taxable supply 13:25 06-08-2020 x Apply for Services all! Software when visitors receive information on a website and they may download small pieces of when! Are used for no other purposes and are only available during an active browser session SenJices I.NO New. Notice: it seems you have Javascript disabled in your browser attempts are made to personally identify the or... 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