TENDER NAME: RAISING HEIGHT OF FIRE WATER TANK 11A AT BAKANIA DEPOT

GCC MODIFIED CLAUSE ON GST

SECTION VII TAXES/DUTIES/INSURANCE

86. TAXES AND DUTIES:

The contractor agrees to and does hereby accept full and exclusive liability for

the payment of any and all taxes, duties, etc. now in force or hereafter

Imposed, increased or modified, from time to time in respect of work and

materials and all contributions and taxes for unemployment compensation,

insurance and old age pensions or annuities now or hereafter imposed by any

Central or State Government authorities which are imposed with respect to or

covered by the wages, salaries, or other compensations paid to the persons

employed by the contractor and the contractor shall be responsible for the

compliance with all obligations and restrictions imposed by the Labour Law or

any other law affecting employer - employee relationship and the contractor

further agrees to comply and secure the compliance by all sub-contractors,

with all applicable Central, State, Municipal and local laws and regulations and

requirements of any Central, State or Local Government agency or authority.

Contractor further agrees to defend, indemnify and hold harmless from any

liability or penalty which may be Imposed by the Central, State of Local

Authority by reason of any violation by contractor or sub-contractor of such

laws, regulations or requirements and also from all claims, suits or proceeding

that may be brought against the Owner arising under, growing out of, or by

reason of the work provided for by this contract by third parties, or by Central

or State Government authority or any administrative sub-division thereof.

86.1 The vendor shall take steps viz. mention relevant GSTIN of BPCL in GST invoices

and returns, uploading invoice in GSTR 1, payment of the tax liability on the

said invoices and filing of Returns etc. and comply with all the requirements of

applicable laws including GST laws for the time being in force to enable the

OWNER to avail tax credit/s including input tax credit.

Deferment of GST Amounts shall be done for those vendors who have got

instances of open mismatches due to non-compliance. Open mismatches refer to

cases whereby OWNER could not claim the GST Input Tax Credit in the month of

payment of invoice due to non-compliance/ delayed compliance by the VENDOR.

Accordingly, Over and above any payment term mentioned in the tender including

that mentioned in the GPC/GCC, payment to VENDOR by OWNER for the basic

amount (i.e. amount excluding GST) shall be made as mentioned in GPC/GCC or

as mentioned anywhere else in the tender as applicable. However, GST amount

of the Invoices shall be paid only after the amount gets reflected in the return

(GSTR-1 Return of outward supplies/GSTR-3B) submitted by the vendor on GSTIN

portal (GSTR 2B of OWNER) to the satisfaction of OWNER. Till such time GST

amount with correct details is reflected in GSTIN portal to satisfaction of OWNER,

amount shall be withheld by OWNER.

Over and above, VENDOR is also required to issue e-invoice if the same is

applicable to the OWNER. In absence of GST e-invoice, any loss of Input Tax Credit

to the OWNER shall be indemnified by the VENDOR.

Deferment of GST amounts to the vendors are subject to compliance of any

applicable Act.

86.2 In case of vendors for whom deferment of GST amounts were not done, any

loss or non-availability of input tax credit by the OWNER due to non-

compliance of applicable tax law including but not limited to GST laws in force

or otherwise, on the part of VENDOR, an amount equivalent to any tax liability

accruing to the OWNER and/or to the extent of any loss accrued to the

OWNER due to the non-availability of input tax credit or any liability accrued

to the OWNER shall either stand cancelled or deducted from the payment due

to the VENDOR or shall be reimbursed by the VENDOR as the case may be till

such default is either rectified or made good by the VENDOR and the OWNER

is satisfied that it is in a position to claim valid input tax credit within the

timelines as per applicable laws.

86.3 Any cost, liability, dues, penalty, fees, interest as the case may be which

accrues to the OWNER at any point of time on account of non-compliance of

applicable tax laws or rules or regulations thereof or otherwise due to default

on the part of VENDOR shall be borne by the VENDOR. An amount equivalent

to such cost, liability, dues, penalty, fees, and interest as the case may be

shall be reimbursed by the VENDOR within 30 days. Any GST as may be

applicable on such recovery of amount shall also be borne by VENDOR and

same shall be collected by the OWNER.