Regarding modification in PLI/RPLI software to

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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)
..
.-- . -
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. 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
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