Annexure 03- Authorization Letter Format: Fill & Download for Free

All About GST on Export of Software ServiceGoods & Services Tax (GST):GST is the complete mechanism to bring in numerous indirect taxes under one umbrella and thus rationalising the whole tax system. GST engulfs Central Goods & Services Tax (CGST), Integrated Goods & Services Tax (IGST), State Goods & Services Tax (SGST), Union Territory Goods & Services Tax (UTGST). When any sales are made within a state, then CGST & SGST/ UTGST are applied as GST taxes. When Purchase/ Sales cross the border of a state, then IGST is applied.Zero- rated supplyZero-rated supply meansExport of goods or services orSupply of goods or services to Special Economic ZoneTypes of Business OrganisationsBusiness organisations & operations can be of different types. One, which we are covering here specifically are those which are captive unit. Captive units are those which are controlled and governed by parent company which is located abroad. Whatever the Indian unit does, it is for the foreign parent only. All the services of Indian company are consumed by parent company. Thus operating as a backend office and hence termed as captive unit.Another form of organisation being dealt here is an independent organisation which exports software services to its clients who are located abroad.The difference is that such independent organisations do not cater to only one parent company and is not operating as a backend office for only one client.Taxable Event / Time of SupplyTaxable event means the point of time when provision of service will be taxed. In case of such service exporter, the point of taxable event will be:Place of SupplySince the service is being exported out of India, here the supply will not be the place of consumption of service, rather it will be the place of actual provision of service i.e. India. E.g. Service is being provided from Delhi office and is exported directly to parent company located in USA, or client located in USA, the place of supply will be Delhi.If multiple locations in India are being used to supply such service to foreign company, the point of provision of service will be the place from where invoice is raised. In case the place of supply is not identifiable then place of supply will be the place which is most directly related with such supply.Registration RequirementIf the Indian service provider is already registered under Service Tax, migration is to be done before 30.06.2017 or from 01.07.2017 as per the provisions or arrangements made by Govt.If there is more than one place of such service provision, all of them are to be registered under GST having same PAN but different state GSTIN. IEC (Import Export Code) is to be mentioned while taking registration under GST. Such place of provision of service must be having reasonable permanent establishment from where services can be provided. Registration is required only for the places from where supplies are being made.Export of Software service is not covered under composition scheme, hence, regular registration is to be done. Compulsory registration is required for exporters under GST even if the turnover is less than Rs.20 Lakhs.Value of SupplyValue of supply is the transaction value on which the bills are raised. This transaction value can include incidental expenses like packing, commission, interest or late fee/ penalty for late payment or subsidies but not to include GST. Also, discount in invoices decided after the supply is made cannot be reduced from transaction value.If the transaction value is not determinable, specifically in the case of providing software export service to foreign parent company, Transfer Pricing provisions have to be referred. Hence, Transfer Pricing Study plays an important role and is to be conducted in time with the help of proper consultation.Consumption of ServiceConsumption of outward service here will be in foreign territory. Consumption which actually is to be considered would be inward supplies which will act as input and input tax paid can be claimed as refund. Inward supplies means supplies of goods or services received from vendor for executing software export service.What is INPUTInput means all those services and materials used directly for the purpose of rending the service. In the present scenario, some of the examples of Input would be:Internet facility, Stationery, ConsumablesManpower, Security Guard, Annual MaintenanceComputer maintenance services, Insurance of employeesIt is important to mention that there are various inputs on which input credit is not available. Such inputs include:Motor Vehicles, Food & Beverages, Outdoor Catering, Beauty treatment, Health Services, Cosmetic & Plastic SurgeryMembership of Club, health & fitness centre, Rent-a-cab, life insurance and health insurance.Travel benefits extended to employees on vacation such as leave or home travel concessionWorks contract services for construction of immovable property (except plant & machinery)Supplies received for construction of immovable property (except plant & machinery) taken up on own.Taxes paid to suppliers who are under composition levy scheme., any goods or services used for personal consumptionGoods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.Taxes paid on account of order by department for wilful default, confiscation or detention in transit. Confiscation and detention in transit apply in case of goods, hence, it is not applicable on present scenario of export of software services.It is to be noted that input tax credit will be allowed before 20th October after the end of financial year to which such input tax credit pertains or filing of annual return, whichever is done earlier. Last date for furnishing annual return under form GSTR -9 is 31st December after end of Financial Year. It is hereby suggested to file annual return by 20thOctober so that there is no accidental chance of losing any credit.Apportionment of Credit:If input goods or services are used partly for the purpose of providing such software export service and partly for other purposes, credit of input tax will be available only for portion actually used for such service export business.If input goods or services are being used for exempted goods or services, then such portion will not be allowed as input credit. In the present scenario, software export services are Zero Rated, not exempt, hence, input portion on these Nil rated services will be allowed for set-off from output tax liability. However, since there is no output tax liability, such input will be refunded.Input of Capital GoodsCapital Goods are those which are capitalised in the book of accounts and are not short-term in nature. When such capital goods are purchased, the buyer pays excise/ VAT on them. In the present law, the credit of such taxes or duties paid is available in two years at 50% each. The whole amount of duty/ tax paid is booked in full, however, while discharging output tax liability, 50% of input credit on capital goods is available for set-off.However, in GST 100% credit is allowed at the time of purchase. If depreciation has been claimed on the tax component of capital goods, input tax credit of such tax component is not allowed.Reverse Charge Mechanism (RCM)Reverse Charge Mechanism is applicable to all persons registered under GST. Any person registered in GST takes services or materials from an unregistered person, then such registered person has to pay applicable GST on such input or input services. Such reverse payment of taxes by receiver of supply is called Reverse Charge Mechanism. The payer will get credit of such tax paid on reverse charge. In present scenario, since the supply is Zero Rated, hence, tax paid under reverse charge will be refunded.Services imported which are utilised for the purpose of rendering software export service are covered under reverse charge mechanism, indicating that GST on import service is to be paid under reverse charge. If tax on such import services have been paid in full before the implementation date of GST, then no tax is to be paid after GST date. However, if no or part payment has been paid, then any payment paid after implementation of GST will be taxed under GST provisions.Input Service Distributor (ISD)There are situations when the business is operated from different locations. However, only one office receives all the invoices of input goods & services. The tax paid on such services by the said office is then distributed to other working offices according to their contribution in providing the software export service. This office which distributes Input Tax Credit (ITC) is called Input Service Distributor (ISD).Points noteworthy for ISD:For distributing such credit, it is necessary that all the offices are registered under same PAN and ISD is to be registered as ISD while taking registration under GST.Mandatory registration of ISD is required under GST regime.GST Return of ISD will be GSTR-6 which is to be filed by 13th of the next month.Other office to which ISD distributes credit has to accept or reject such credit between 15th – 17th of the next month.Input credit available from services received prior to the day of implementation of GST and invoices received after the date, such input credit shall be eligible for distribution.Conditions for distribution of credit by ISD:The ISD can distribute credit against a document.Excess credit is not to be distributed.Credit attributable to a particular office to be distributed to that office only.If there are more than one office to whom credit is to be distributed, then, pro- rata distribution to be done based on turnover.InvoicingInvoicing for Software Export service providers is not a very big concern as the provisions are same, however, only format has been changed. For understanding purpose, a draft format is being enclosed at the end of this book. Only few major parts to be understood:Service Accounting Code (SAC): This is the code that is assigned to each type of services. Depending upon theexact classification of the service, it is to be mentioned on the invoice.Type of GST: The invoice format has CGST, SGST and IGST as separate columns to be filled for tax portion. Here, nothing will be mentioned as software export services are Zero Rated.The text to be used is: “Supply Meant For Export On Payment Of IGST” – if IGST has been paid on the exports. “Supply Meant For Export Under Bond Or Letter Of Undertaking Without Payment Of IGST”– if IGST has not been paidPayment of TaxesThough, output tax liability is disregarded in this scenario as Software Export service is Zero Rated, however, tax payments may arise on account of:Interest, late fee or any other paymentTax, interest, penalty as awarded by GST Department officerReverse ChargeRefundUnderstanding refund mechanism is important in export service business. The reason being such services are zero rated, however, tax is paid on inputs which is refundable. Proper method has been devised for claiming refund for every month. Following points are worth understanding for smooth flow of refund:Electronic cash or credit ledger contains details of taxes, interest, penalty, fees etc. paid or to be paid. The balance after netting off payable and paid tax maybe payable or refundable.Refund can be claimed by furnishing returns as specified.Documents specifying that pa yment of such input have been made and such tax burden has not been passed on to the customer.If such refund is less than Rs. 2 Lakhs, a declaration in place such documentation would be sufficient for this purpose.The Departmental Officer referred to as Assessing Officer, will refund 90% of the total refund, on a provisional basis until clearance of complete refund based on assessment of documents. Such complete assessment will be done in 60 days from the date of receipt of application by the officer.The order will be passed for this refund in FORM GST RFD -04.Such refund will be paid directly to the applicant by issuing a payment advice in FORM GST RFD -05.If default has been committed in filing of returns or payment of any tax, interest etc, the officer may hold the payment of refund and also can deduct any tax, interest, penalty from the refund amount before payment of such refund. The order will be in FORM GST RFD- 06.If the whole of refund is completely adjusted against such pending demands, such details will be made available in Part A of FORM GST RFD -07.If officer is of the view that refund is being claimed by fraud and the matter is under litigation at higher authorities, the whole amount of refund will be on hold. Such order will be made available in Part B of FORM GST RFD -07.If the matter after litigation results in granting of refund, the amount of refund held, will be paid with interest upto 6% maximum.The relevant date from where refund will be counted as eligible will be:The date of receipt of payment if services rendered before receipt of payment.The date of issue of invoice if payment is received as advance before issue of invoice.Where refund arises as a result of any order by authority or court and application for refund is filed after such order, the same shall be paid with interest upto 9% if refund is not paid within 60 days from such application.Where such services are exported, STPI certificate is to be obtained for proving export of service.Services given to units under Special Economic Zone are to be treated in similar fashion as exports. It shall be noted that when such service is given to SEZ, a specified officer of SEZ certifies receipt of services. That certificate is to be kept in record for refund purposes.Documents required for refund:A statement containing the number of and date of invoices, Bank Realisation Certificate or Foreign Inward Remittance Certificate.Services made to a Special Economic Zone – A statement containing the number and date of invoices, the evidence regarding endorsement and the details of payment, along with proof.A declaration that SEZ unit or SEZ developer has not claimed input tax credit of tax paid by supplier of such software services.A declaration to the effect that burden of Tax, interest or any other amount claimed as refund has not been passed on to any other person, where amount of refund is less than Rs.2 Lakhs.For the sake of knowledge of the reader :- A certificate from Chartered Accountant or a cost accountant is to be annexed in Form GST RFD – 01, which will certify that burden of tax that has been claimed as refund, has not been passed on to any other person. Such certificate is required in case the refund amount is greater than Rs.2 Lakhs.However, in case of Zero Rated supplies, such certificate is not required to be furnished.When refund becomes due, resulting from order of authority or court, reference number of the order and a copy of the order.In case of supply without payment of tax under bond or letter of undertaking i.e. with or without payment of Integrated Goods and Services Tax, refund of input tax credit shall be granted as per the following formula:Refund Amount = (Turnover of zero-rated supply of services) x Net ITC ÷ Adjusted Total TurnoverWhere,-“Refund Amount” means the maximum refund that is acceptable;“Net ITC” means input tax credit availed on inputs and input services during the period;“Turnover of zero-rated supply of services” means the value of the software service rendered without payment of tax under bond or letter of undertaking, calculated in the following manner:-Zero-rated supply of services is the total of payments received during the period for such supply of services and supply of services completed for which payment received in advance in any period prior to the relevant periodSubtracted byadvances received for services for which the supply of services has not been completed during the relevant period;“Adjusted Total turnover” means the turnover of software services excluding any exempt supplies turnover.This definition of adjusted total turnover has been modified keeping in view limited scope of the topic.Acknowledgement of application for refund filed will appear in FORM GST RFD -02 on portal and will be available for viewing to the applicant within 3 to 15 days.If there are any deficiencies, such deficiencies will appear in FORM GST RFD – 03 on portal.The refund granting is subject to a condition of non- prosecution of applicant for evading tax of more than Rs.2.5 Crores in the preceding 5 years.Where the officer or authority is satisfied that no or part of refund is not allowable, a notice will be issued in FORM GST RFD -08 asking the applicant to furnish their reply in FORM GST RFD -09 within 15 days. Thereby making final order in FORM GST RFD -06.A Ledger is maintained on portal for payable or credit available to be utilised. Refund mechanism to operate by debiting or crediting the ledger balance.Maintenance of database, documents or records:Database needs to be maintained to ensure smooth data flow along with processing and feeding of any informationwhile complying with GST Law. Although complete database maintenance is case specific, however, major points have been highlighted:Vendor Details: Name, Address, PAN, GSTIN, HSN Code of goods being purchased, SAC (Service Accounting Code) of services.Buyer Details: Name, Address, PAN, GSTIN, SAC (Service Accounting Code) of services.Backup of all entries being feeded whether through accounting software or through maintenance of excel sheets.All bills of inward supplies being goods or services consumed, all invoices raised to customers, Credit notes, debit notes, receipt vouchers, payment vouchers, refund vouchersCalculation done for netting off output tax liability and input tax credit. In the present case, the output tax liability will be Zero.All applications for refund and their complete files for refund processing, all sorts of communication with GST department.Certificate from STPI (Software Technology Park of India) for approving Software Services being exported, Foreign Inward Remittance Certificate, all type of communication with customer with regard to rendering of service.IEC (Import Export Code) certificate, Bank StatementsAccounts Books to be properly maintained and kept upto date.Returns to be filed & their timing:S. No.GST ReturnPurposeDue Date1.GSTR – 1Outward Supplies being Software Services10th of Next Month2.GSTR – 2Inward Supplies received15th of Next Month3.GSTR – 3Monthly Return for netting off Output & Input tax20th of Next Month4.GSTR – 6Return for Input Service Distributor13th of Next Month5.GSTR – 9To be filed by all persons covered under GST31stDecember of Next Financial Year*Any Rectification/ omission can be taken care of only in next return.Credit of Existing InputsCredit of existing inputs lying as on 30.06.2017, will be carried forward and can be claimed by filing form GST TRAN -1 by 30.09.2017.How to integrate with GST ReturnsManual Feeding provisions have been made for filing GST Returns with some information being auto-populated. However, purchasing a recognised accounting software and hiring consultants for monthly review & filing is much favourable.Few Other important FactsDeemed Export means export to EOU/ STPI/ Consulate/ Embassy etc.Export, Supply to Special Economic Zone and Deemed Exports can be viewed under the same light with some particular differences.Once voluntary registration is taken it cannot be surrendered for 1 year.Once registration is taken, exemption limit of Rs.20 Lacs do not apply, i.e. all provisions are to be complied in totality.Business organisation must authorise a person for handling compliance for ease of use in terms of signatures and other verification part including dealing with GST department.Annexure – 1Form GST PMT – 01 is a liability register which will show liabilities in terms of tax, interest, penalty, late fee or any other amount payable.Form GST PMT – 02 will show input tax credit available.Form GST PMT – 03 will be used by GST Officer for making order of any rejection of refund.Form GST PMT – 04 will be used for communicating any discrepancy in tax liability data to the GST Officer.Form GST PMT – 05 is the cash ledger account which will depict tax, interest, penalty, late fee or any amount deposited or paid therefrom.Form GST PMT – 06 will generate challan for entering details of payment for tax, interest, penalty, fee etc. Such challan will be valid for 15 days.Form GST PMT – 07 where payment as per challan has been deducted from bank but challan identification number was not generated, this form will be used to show the initiation of payment.Annexure – 2Summary of Refund FormsSr. NoForm NumberContent1.GST RFD-01Application for Refund2.GST RFD-02Acknowledgement3.GST RFD-03Deficiency Memo4.GST RFD-04Provisional Refund Order5.GST RFD-05Payment Advice6.GST RFD-06Refund Sanction/ Rejection Order7.GST RFD-06Interest on delayed refund order (same as refund order)8.GST RFD-07Order for complete adjustment of sanctioned Refund/ order for withholding of refund9.GST RFD-08Notice for rejection of application for refund10.GST RFD-09Reply to show cause notice11.GST RFD-10Application for Refund by any specialize agency of UN or Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.Disclaimer : The above content was Reproduced from a Professional website , except with minor changes

Construction Draft Agreement formARTICLES OF AGREEMENTThis deed of agreement is made in the form of agreement on _____(date) between Mr.____________ or his authorized representative (hereinafter referred to as the first party) and Mr.________________ , S/O _______________ resident of ______________ (hereinafter referred to as the second party), to execute the work of construction of _______________________________ (hereinafter referred to as works) on the following terms and conditions.2. Cost of the ContractThe total cost of the works (hereinafter referred to as the “total cost”) is Rs. ____ Lacks as reflected in Annexure - 1.3.1 Payments under its contract:Payments to the second party for the construction work will be released by the first party in the following manner:-MS NoON COMPLETION OFPAYMENT %VALUE (INR)CUMULATIVEMS-01Land Registration & agreement signature20% (based on land value)MS-02On reaching plinth level05% of the total costMS-03On completion of GF15% of the total costMS-04On reaching roof level15% of the total costMS-05Flooring, bathroom tiling and MEP works10% of the total costMS-06Painting, toilet fixtures & Roof tiling10% of the total costMS-07Well, Boundary wall & External landscape.10% of the total costMS-08Clearing of punch list & Project hand over.15% (adjust based on first MS%)3.2 Payments at each stage will be made by the first party :(a) on the second party submitting an invoice for an equivalent amount ;(b) on certification of the invoice (except for the first installment) by the engineer nominated by the first party with respect to quality of works in the format in Annexure - 2; and(c) upon proper and justified utilization of at least 50 % of the previous installment and 100 % of any prior installment.4. Notice by Contractor to EngineerThe second party, on the works reaching each stage of construction, issue a notice to the first party or the Engineer nominated by the first party (who is responsible for supervising the contractor, administering the contract, certifying the payments due to the contractor, issuing and valuing variations to the contract, awarding extensions of time etc.), to visit the site for certification of stage completion. Within 15 days of the receipt of such notice, the first party or the person nominated by it, will ensure issue of stage completion certificate after due verification.5. Completion timeThe works should be completed in ___ (Normally villa project finish by10-12 months) months from the date of this Agreement. In exceptional circumstances, the time period stated in this clause may be extended in writing by mutual consent of both the parties.6. If any of the compensation events mentioned below would prevent the work being completed by the intended completion date, the first party will decide on the intended completion date being extended by a suitable period:a)The first party does not give access to the site or a part thereof by the agreed period.b)The first party orders a delay or does not issue verified / approved drawings, specifications or instructions for execution of the work on time.c)Ground conditions are substantially more adverse than could reasonably have been assumed before issue of letter of acceptance and from information provided to second party or from visual inspection of the site.d)Payments due to the second party are delayed without reason.e)Certification for stage completion of the work is delayed unreasonably.7. Any willful delay on the part of the second party in completing the construction within the stipulated period will render him liable to pay liquidated damages. @ Rs. 500 per day to a maximum of Rs.150, 000/- which will be deducted from payments due to him. The first party may cancel the contract and take recourse to such other action as deemed appropriate once the total amount of liquidated damages exceeds 2 % of the contract amount.8. Duties and responsibilities of the first party8.1 The first party shall be responsible for frequent visits and guidance to the second party for carrying out the works as per specifications. This will include written guidelines and regular site visit of the authorized personnel of the first party, for checking quality of material and construction to ensure that it is as per the norms.8.2 The first party shall supply 3 sets of drawings, specifications and guidelines to the second party for the proposed works.8.3 Possession of the site will be handed over to the second party within 10 days of signing of the agreement.8.4 The Engineer or client representative as may be authorized by the first party shall hold meeting once in a month where the second party or his representative at site will submit the latest information including progress report and difficulties if any, in the execution of the work. The whole team may jointly inspect the site on a particular day to take stock of activities.8.5 The Engineer shall record his observations/instructions at the time of his site visit in a site register maintained by the second party. The second party will carry out the instructions and promptly rectify any deviations pointed out by the engineer. If the deviations are not rectified, within the time specified in the Engineer’s notice, the first party as well as the engineer nominated by it, may instruct stoppage or suspension of the construction. It shall thereupon be open to the first party or the engineer to have the deviations rectified at the cost of the second party.9. Duties and responsibilities of the second party9.1 The second party shall:a)take up the works and arrange for its completion within the time period stipulated in clause 5;b)employ suitable skilled persons to carry out the works ;c)regularly supervise and monitor the progress of work ;d)abide by the technical suggestions / direction of supervisory personnel including engineers etc. regarding building construction ;e)be responsible for bringing any discrepancy to the notice of the representative of the first party and seek necessary clarification :f)ensure that the work is carried out in accordance with specifications, drawings and within the total of the contract amount without any cost escalation ;g)keep the first party informed about the progress of work on daily basis. Use electronic / social media to transmit daily progress photograph in case client / representative is not available at work place.h)be responsible for all security and watch and ward arrangements at site till handing over of the building to the first party ; andi)maintain necessary insurance against loss of materials/cash, etc. or workman disability compensation claims of the personnel deployed on the works as well as third party claims.f) Pay all duties, taxes and other levies payable by construction agencies as per law under the contract (First party will effect deduction from running bills in respect of such taxes as may be imposed under the law).10. Variations / Extra ItemsThe works shall be carried out by the second party in accordance with the approved drawings and specifications. However, if, on account of site conditions or any other factors, variations are considered necessary, the following procedure shall be followed:-a)The second party shall provide the Engineer with a quotation for carrying out the Variation when requested to do so by the Engineer. The Engineer shall assess the quotation, which shall be given within seven days of the request before the Variation is ordered.b)If the quotation given by the second party is unreasonable, the Engineer may order the Variation and make a change to the Contract Price which shall be based on Engineer’s own forecast of the effects of the Variation on the Contractor’s costs.c)The second party shall not be entitled to additional payment for costs which could have been avoided by giving early warning.11. SecuritiesThe Performance Security shall be provided to the Employer no later than the date specified in the Letter of Acceptance and shall be issued in an amount and form and by a bank or surety acceptable to the Employer. The Performance Security shall be valid until a date 28 days from the date of issue of the Certificate of Completion in the case of a Bank Guarantee.12. Termination12.1 The first party may terminate the Contract if the other party causes a fundamental breach of the Contract.12.2 Fundamental breaches of Contract include, but shall not be limited to the following:(a) the contractor stops work for 28 days and the stoppage has not been authorized by the Engineer;(b) the Contractor has become bankrupt or goes into liquidation other than for a reconstruction or amalgamation;(c) the Engineer gives Notice that failure to correct a particular Defect is a fundamental breach of Contract and the Contractor fails to correct it within a reasonable period of time determined by the Engineer;(d) the Contractor does not maintain a security which is required;12.3 Notwithstanding the above, the Employer may terminate the Contract for convenience.12.4 If the Contract is terminated the Contractor shall stop work immediately, make the Site safe and secure and leave the Site as soon as reasonably possible.13. Payment upon Termination13.1 If the Contract is terminated because of a fundamental breach of Contract by the Contractor, the Engineer shall issue a certificate for the value of the work done less advance payments received up to the date of the issue of the certificate, less other recoveries due in terms of the contract, less taxes due to be deducted at source as per applicable law.13.2 If the Contract is terminated at the Employer’s convenience, the Engineer shall issue a certificate for the value of the work done, the reasonable cost of removal of Equipment, repatriation of the Contractor’s personnel employed solely on the Works, and the Contractor’s costs of protecting and securing the Works and less advance payments received up to the date of the certificate, less other recoveries due in terms of the contract and less taxes due to be deducted at source as per applicable law.14. Dispute settlementIf over the works, any dispute arises between the two parties, relating to any aspects of this Agreement, the parties shall first attempt to settle the dispute through mutual and amicable consultation.In the event of agreement not being reached, the matter will be referred for arbitration by a Sole Arbitrator not below the level of retired Assistant Engineer, PWD to be appointed by the first party. The Arbitration will be conducted in accordance with the Arbitration and Conciliation Act, 1996. The decision of the Arbitrator shall be final and binding on both the parties.Annexure IBILL OF QUANTITIESNoDescription of WorkQty.UnitEstimated Cost (Rs.)RemarksIn figureIn WordsGross Total Cost : Rs. ..........................We agree to execute the works in accordance with the approved drawings and technicalspecifications at ............ percentage above/below the estimated rates, i.e., for a total contract price of Rs. ...........(amount in figures ) (Rs. ........... amount in words).Signature of ContractorAnnexure - 2Milestone Completion CertificateCertified that the works upto -------------------------------------------------- level in respect of construction of ------------------------------------- at ----------------------------------- have been executed in accordance with the approved drawing and technical specifications.SignatureName & Designation (Official address)Place :Date :Office sealAnnexure - 3Standards & Specification4.1 Civil and Structural worksa)The building should be RCC slab with wall support structure. The cladding / sub structure wall should be of laterite masonry stone supported on RCC slabs and RCC plinth beams. The roof of the building should cast with structural reinforced concrete of M30 Grade (1:1:2) ready mix concrete for integrity & strength. Staircases should be of RCC M30 grade concrete.b)All main walls shall be 200 mm solid concrete walls made from first quality laterite stones pointed with 1:5 cement sand mortar with a maximum 10mm thickness. Higher thickness of walls shall be adopted for living room slab supported wall for excess load resulted from wider span.c)All external faces of walls and RC members shall be provided with 20 mm thick cement mortar plastering in CM 1:5. All internal faces of walls shall be provided with 12 mm thick plaster in CM 1:5. RCC ceiling, if any, shall be provided with 6 mm thick plaster in CM 1:4.d)Roof shall be treated with bitumen felt waterproofing as per IS-1346. Underground sump & holding tank shall be of RCC M30 water retaining structure design. Construction joints should be linked with water bars to avoid leakage.e)Considering clay content in the soil, bottom soil shall be removed and replaced with granular imported soil, levelled & compacted with optimum moisture content .100mm thick Lean / plain cement concrete of grade M10 should be used to prevent settlement & uniform load distribution to grade.f)The building shall be designed in accordance with the latest Indian Standard Codes and shall be designed to resist wind and seismic forces.g)Minimum grade of reinforced concrete used shall be M25. Ordinary Portland cement of Grade-43 conforming to IS-8 112 shall be used.h)Reinforcement bars will be high yield strength deformed bars of grade Fe-4 15 conforming to IS-1786. Steel structure shall be designed in accordance with provisions of IS 800 - 1984. Structural steel shall conform to IS-2062. Tubular sections shall conform to IS4923. Gr. Yst-240.i)Contractor to ensure minimum Seven days curing with moistened sack bags at three times a day for all RCC members & plastered surfaces. For roof slab curing, water flooding method to use for efficient curingj)Contractor is advised to carry out its own tests/ investigations related to soil quality/ profile.k)Contractor to apply anti-termite treatment inside grade slab & external periphery 1mtr wide around plinth beam.4.2 Hard landscape & Drainagea)Well shall be located 30mtr away from nearby septic tank to avoid seepage.b)External boundary walls shall be made of grade1 laterite stone on top of RCC plinth /belt beam with section details similar to villa structure.c)A suitable arrangement for carrying the sewage shall be designed using the stoneware pipes and sewage shall be disposed to the nearby municipal sewer line.4.3 Architectural Worksd)The minimum quality of finishes used for various building areas are furnished in this section. However, the Contractor would be free to suggest and select in consultation with Project Engineer alternative material, which can meet similar requirements of durability, texture, abrasion, corrosion and moisture absorption.e)Flooring: The nominal total thickness of floor finish shall be 50 mm including under bed and topping. The flooring shall be laid on already matured concrete base. The under bed for floors shall consist of cement concrete 1:2:4 with stone chips 12.5 mm down graded as coarse aggregates. The under bed shall be provided with appropriate slope towards catch pit for floor drainage.f)Heavy duty ceramic tiles: HD ceramic tiles with matt finish shall be used in toilets, locker rooms etc. The tiles shall be 300x300x7 mm of approved makes.g)Bath tiles- Floor tiles should be non-slippery type laid on water proofed surface.h)Kitchen dado tiles shall be up to 0.8 mtr height from slab level. Kitchen double sink with rotating center tap. Provision for cooking range / gas stove embedded to granite. Gas connection line from work area gas storage area to gas stove.i)Granite Flooring: Minimum 20 mm thick 900x900 machine cut machine polished granite flooring shall be used. The tiles shall be of approved makes and acceptable to client.j)Skirting / Dado : 150 mm skirting matching with floor finish shall be provided in all areas unless specified otherwise elsewhere. Toilets & wash Room shall be provided with dado of full wall height with ceramic tiles of minimum 5 mm thickness as per IS:777.Plasteringa)Sand and cement in the specified proportion shall be mixed dry on a water tight platform / mixer machine and minimum water added to achieve working consistency.b)External face of all walls shall be provided with 18 mm thick cement mortar plastering with an under layer 12 mm thick in CM 1:6 and top second layer (Thickness 6 mm) thick layer in CM 1:4 with approved water proofing compound.c)For internal walls 18 thick plaster in CM 1:6 shall be provided on the uneven side of the wall and 12 mm thick plaster in CM 1:6 on the even side of the wall.d)Inside surfaces of walls shall be provided with 2 mm thick putty punning over the plastered surfaces for uniformity.e)Ceiling of all buildings shall be given 6 mm thick cement sand plaster 1:4Internal plastering on walls shall be done to cover surfaces from skirting level to bottom of roof slab in all areas including areas where false ceiling is proposed.f)All drips, grooves, mouldings, and cornices shall be done with special care to maintain true lines, levels and profiles. After the plastering work is completed, all debris shall be removed and the area left clean.g)Neat cement finish: After achieving a true plastered surface with the help of a wooden straight edge, the entire area shall be uniformly treated with a paste of neat cement at the rate of 1 kg. per Sq.M. and rubbed smooth with a trowel.h)Curing: All plastered surface after laying, shall be watered, for a minimum period of seven days, and shall be protected from excessive heat and sunlight by suitable approved means. Moistening shall commence, as soon as the plaster has hardened sufficiently and not susceptible to damage. Each individual coat of plaster shall be kept damp continuously, for at least two days, and then dried thoroughly, before applying the next coat.Paintinga)Details furnished here in below are the minimum acceptable standard for painting.b)Water proof cement based paint as per IS:5410 shall be provided on external faces of walls, sunshades, etc.c)Inside surfaces shall be provided with Acrylic emulsion paint as per 15:5411 Part-I / oil bound distemper as per IS :428d)All plastered ceilings shall be provided with water bound distempere)All wood work shall be provided with fire resistant transparent paint as per 15:162 over French polish as per 15:348 or flat oil paint as per 15:137.f)Painting for structural steel shall be done as per relevant IS standards.g)Following general instruction for painting shall be followed.ØFor painting on concrete, masonry and plastered surfaces IS:2395 parts I and II shall be followed.ØFor painting on wood work IS:2338 part I & II shall be followed.ØConventional painting methodology should be followed. ie. Moisten wall surface, apply base primer coat, putty filling for undulations, putty 2mm thick overall coating for smooth finish, primer prior to paint and two coats of paint.ØAll painting on masonry or concrete surfaces shall preferably be applied by rollers.ØPaint manufacturer method of application & recommendations shall be followed strictly.Roof coveringa)Roof tiles quality certificate shall be produced prior to purchase and get approved by client. Paint on top of roof tile shall be applied if requested by client.b)For efficient drainage of rain water, roof concrete shall be given a gradient of a minimum of 1 in 100. The gradient shall preferably provide by sloping the structural framing system itself. Gradient may also be provided using screed concrete 1:2:4 using 12.5 mm downgraded aggregate. But the average thickness of such screed concrete may be restricted to about 50 mm. Ic)All roof water proofing shall be provided using high solid content liquid applied elastomeric water proofing membrane with separate wearing course as per ASTM C-898. Thickness of the membrane shall be a minimum of 1.5mm. The treatment includes application of polymerised mortar over sloped roof to achieve a smooth surface and a primer coat. Flat roof shall be provided with chequered cement tiles as per IS: 13801 over water proofing treatment in areas where movement of personnel is expected. Minimum width of pathway i locally shall be 1000 mm.d)Number and size of rain water down comer pipe shall be decided based on the provisions of IS:1742 and IS:2527. The pipes shall be mild steel pipe conforming to class ‘medium’ of IS: 1239 with welded joint. In the case of tall structures, where maintenance is not possible these pipes shall be galvanised. Where access is available for maintenance, these pipes may be painted as specified elsewhere in this document similar to any other steel work. It is recommended that the minimum diameter of the pipe be kept as 150 mm The down comer pipes shall be suitably concealed with masonry work, cement concrete or sheeting to match with the exterior finish.Doors & Windowsa)Unless otherwise specified, all doors, windows and ventilators of air conditioned areas, entrance lobby of all buildings and windows/ventilators provided on the outer face of all buildings shall have, electro-colour coated (anodised) aluminium framework with glazing. All doors of toilet areas shall be of factory made pre-laminated particle board of minimum 35mm thick (MDF exterior grade) conforming to IS 12406.b)Single glazed panels with aluminium frame work shall be provided as partition between two air-conditioned areas wherever clear view is necessary.iv. Doors shall be complete with all hardware and fixtures like door closer, tower bolts, handles, stoppers, aldrops, etc.c)Hollow extruded section of minimum 3mm wall thickness shall be used for all aluminium doors, windows and ventilators.Double glazed wall panel with aluminium frame shall be provided between air- conditioned and non-air-conditioned areas.Glazinga)Double glazing shall consist of two 6 mm thick clear toughened safety glass conforming to IS:2553, hermetically sealed and separated by 12 mm thick gap for thermal insulation.b)For single glazed aluminium partitions and doors, Float glass or flat transparent sheet glass of minimum 5.5 mm thickness shall be used.c)Ground glass / frosted glass of minimum 4 mm thickness shall be used for all windows / ventilators in toilets.d)Unless specified otherwise in this specification minimum thickness of plain sheet glass used for windows/ventilators shall be minimum 5.5 mm.e)Float glass or flat transparent sheet glass on hand rail shall conform to IS:2835. All glazing work shall conform to IS:1083 and IS:3548.f)All glazing clips, bolts, nuts, putty, mastic, cement etc as required shall be supplied and thoroughly cleaned before putting in position, Each glass panel shall be held in place by special glazing clips. After completing of glazing work all dirt stains, excess putty etc. shall be removed and cleaned. All broken, cracked or damaged glass shall be replaced by new glass.g)Neoprene gaskets with snap fit glazing beads shall be fixed as per manufacturer’s instruction to give a leak proof installation.Water Supply And Sanitationh)Roof water tank of adequate capacity depending on the number of users and minimum 8 hours requirement shall be provided. Polyethylene water storage tank conforming to IS:12701 shall be used. The tank shall be complete with all fittings including float valve, stop cock etc.i)Galvanised M.S. pipe of medium class conforming to 15:1239 shall be used for internal piping works for potable water supply.j)Sand C.I.pipes with lead joints conforming to IS:1729 shall be used for sanitary works above ground level.Each toilet block shall have the following minimum facilities. Unless specified all the fittings shall be of chromium plated brass.k)WC (Indian type) Orissa pattern (580x440mm) as per IS:2556 (Part-3) with all fittings including flushing arrangement of appropriate capacity and type- 1 no for Maids bath.l)WC western type 390 mm high as per IS:2556 (part 2) with toilet paper roll holder and all fittings including flushing system of appropriate capacity and type in all other bath rooms.m)Wash basin (oval shape) with all fittings as per IS:2556 to be fixed on concrete platform finished with i2 mm thick polished granite stone in hand wash & all toilets.n)Wall to wall Bathroom mirror (5.5 mm thick float glass) with beveled edges including all fittings.o)Stainless steel towel rail (600 x 20mm) in all bath rooms & wash area.p)Stainless steel liquid soap holder in all bathrooms.Water heater & necessary copper pipe network in all bathrooms.Towel rail & shelfs as per client requirement.Water proof Power socket for electric shaver & hair drier.List of Approved Makes / brands:ØCeramic tiles - Johnson/ KajariaØVitrified tiles - Johnson/ SomanyØLight fixture – Philips /ØSwitches & Socket – Legrande / MK (16Ambs socket - 6 Nos)ØPaints & distempers - Asian/bergcr/ Nerolac . External –Asian paint apexØJoinery – Main Door Teak wood, Toilet- Superior moulded , other Doors seasoned hardwood of good quality.ØDoor fittings - Dorma/ Casma/ DlcoØGlass - Modi/ Glavcrbcl/ Saint GobainØSanitary ware - Hindware/ Cera (Wall mounted WC with concealed cisternØPlumbing fixtures - Jaguar/ Ess Ess / GroheØElectrical wiring / cables – Havells /ABB / SchneiderØFan – Usha / HavellsØCupboard – Wooden MDFØDB ,ELCB,MDB – MBB or equivalentØSand- Good quality river sand collected from non-saline reviser body.4.4 MEP & Miscellaneous requirements (Project Specific requirements)ØDB with breaker system / surge protection systemØEarthing with proper earth rod installedØWeather proof external socketsØIP-55 rated externa lights to protect from rain & ductØProvision for power to following equipmentsØGym equipments – First floor bed to convert to study / gymØProjector in the upstairs living areaØFalse ceiling bulk head lights in all rooms except kitchen & bathØWater heater points in all bath roomsØProvision for mirror lights in dining room wash, all toilet mirrors & Pooja areaØDish TV cable & telephone connection in upper / lower living room & master bed roomØWater tap near car porch , external soft landscape & up stair gardeningØGRP double skinned water tank of 2000Ltr capacity with shade.ØProvision for solar water heater & solar powerØProvision for UPS in a concealed areaØProvision for AC in all bed roomØProvision for water purified in the work areaØProvision for periphery wall /gate security system & CCTV cameraØProvision for sliding gateØProvision for dish wash unit below kitchen cupboard / external washØProvision for washing machine , dryer , ironing table in the upper utility room (wash room)ØShower area – Rain shower , shower mixer & glass partition between dry & wet areaØLiquid / kitchen waste disposal unit to be installed���Z�