Charging Section, Service Definition, POTS, POPS, Bundled Services, RCM, PRCM

1. Definition-Service {Sec 65B(44)}
Service
Any
Activity
Work
Operation
Facility
Act
Deed
Execution
{Not to
do}
B/w Two
Parties
Ref.
Exp. 3(a)
&
Exp. 3(b)
For some
Consideration
Ref.
Slide#2
Includes
Declared Service
Ref.
Declared
Service PPT
Excludes
EE to ER DCE
Court Fees
Sale of Goods
Deemed Sales*
Sale of
Immovable
Property
Explanations
Ref.
Slide#3

2. For Some Consideration {Slide-2}
Free Service, then no ST
Monetary + Non Monetary {ST(Determination of Value) Rules 2006}
Barter Exchange, Value as per Rule 3(a),3(b) of Sec.67 (Valuation Rules)
Must arise be out of Contractual Reciprocity
e.g., Award, Street Artist etc.
Immediate Linkage, Direct Linkage {e.g., Patients Will For Doctor)
Need not be paid by SR

3. Explanations {Slide#3}
Expl.#1
{Not a Service}
MP, MLA,
LA etc. in
performing
Functions
of that
Office
Constitutional
Functionaries
Chairperson/
Members of
Govt. Bodies
Expl.#2
MTM ; No ST
Except
Change in
Form
Currency
Denomination
&
Facility for MTM
Like Lottery
Agent/Distributor,
Foreman in Chit Fund
Loans,Advance,Deposit,
Interest,Disc. Chgs etc. are
MTM
If Charges/Fee/
Commission Pay ST
Expl.#3(a)
Distinct Person
Unincorporated
Association or Body
of Persons to its own
Members
MEN. Up to
5000/Member
Is Exempt
Expl.#3(b)
Distinct Person
Est. in TT to Est.
in NTT of same
Person is
Treated as Two
distinct Persons
Expl.#4
Est. in any
Territory is
assumed as Est.
in that Territory

4. * Deemed Sales {Article 366(29A) of Constitution
T/f of property in goods** for Cash/other means (Without Contract)
T/f of Property in goods in Execution of Works Contract
Delivery of goods under installment payment system (e.g., Hire Purchase)
T/f of Right to use any goods for cash/other means
Supply of goods by unincorp. asso. or body of persons to its own Members
Supply of goods (Food, drinks etc. for human consumption) for cash/other means

5. **Goods
Every Movable Property
Except Actionable
claims and Money
Includes
Securities
Growing crops, grass,
things attached to land
agreed to serve before
sale
Actionable claims is a
claim to any unsecured
debt
{e.g. right to participate
in lottery}