R_D rl A{?r?& r7o R c}p t.. J- Directorate of PLI DePartment of Posts ChanakYaPuri P'O.ComPlex New Delhi , 30laLlzots 29-2912OO4-Ll/Vol.ll Sh. Rakesh GUPta Director NlC, DePtt of Posts Dak Bhawan, New Delhi Sr. Tech Sub: - Regarding modification service Tax in PLI/ RPLI software to implement the and Sales Tax module and Nlc/clsD/6 please refer to your tetter no NtclcrsD/3 dated -08lotl2o15 sought by you' dated-15/0 lr2ot5and find below decalcification Sales tax is to be charged p"lrcy exists in Jammu circle and s"fi.e tt-/ with reference to where the policy exists' insurant is paying the premium in other lf the policy exists in Jammu Circle' Sales circle. ln this case whether sales tax or if it tax on premia shall be collected even service tax will be charged, please clarify' is being deposited in other Circle' S"*i* t.-l Sales tax will be applicable tt tf," intrtant wants to revive the policy on base premia. taxes will not be levied the service tax/sales tax will charged after on interest/ default/ charges etc' calculation of interest or' before interest tax calculation. Whether Sales tax/ Service will be applicable 9i lntglqllpgqflgj Ontin" premium payment of PLI/ RPLI is portal being collected through epostoffice in coming is of department of posts which the sansad marg HO of Delhi circle for all tax sales policies. Please confirm whether or serVite tax is appticSUte for online premium PaYment of Policies' G*t Provision with regard to Rr p.t mail received froni PLI Directorate tax/ Sales tax may be made in the on O2lO1'12015, online premium payment Service and epost office portal may be facility (epost ofiice portal) has been software enabl{im mediatelY. stoppe'd till the necessary enhancement lf th" mav be carried out. f<''nOty.t.rify whether service tax/ sales tax has to be collected before O1'ljtlz}t\'For the policy if any backlog premium,is due and insurant is paying after O!/01'1201'5 ^\ ,j-,.\ ll3 ftazole 6. Whether sales tax/ service tax has to be No, if an insurant is paying advance collected on the total premium amount, if premium, the service tax/ sales tax is to insurant is paying premium in advance or be collected after deducting rebate backlog for one year. permissible for advance payment. lf an insurant is paying the backlog premium, the service tax/ sales tax to be collected on basic premium only i.e. excluding default fee component for the 7. Whether sales tax/ service tax has to be collected on the total premium amount after giving rebate, if insurant is paying premium in advance for one vear. calculation yes Ihis issues with approval of CGM (,pll) .. .-- . - '--- . i - The following for informatign previous mails Copy to: Chief Accounts Officer and necessary action in continuation of t i and letters: 1. 2. 3 Sh. K. Ravi Babu, Director, CEpT Mysore Ms. Pallavi Prasad, Infosys, New Delhi .1. to 28 DDMs (PLt), All Circles i ! / / /4."-*/,// L . 'v (K; V: Ramakrishnatr)-,r->-!{