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Special Commercial Terms and Conditions

The following Special Conditions of Contract (SCC) shall supplement / amend General Conditions of Contract (GCC) Form No.CMM-22,(REV-
4). Wherever there is a conflict between the two, the provisions in SCC shall prevail over those in the GCC.
Sr. Existing clause Revised Clause
No.
1 1.0 Fiscal Concessions In View Of Mega Power Project Status 1.0 Fiscal Concessions for Nuclear Power Projects(NPPs) (NOT APPICABLE FOR NAPS)
1.1(a) Nuclear Power Project of capacity 440 MW or more has been
notified as Mega Power Project. Accordingly, Project is notified by 1.1 (a) Nuclear Power Project of capacity 440 MW or more have been notified as Nuclear
the Government of India for eligibility of Fiscal Concession. As such Power Project (NPPs). Accordingly the project is notified by GOI for eligibility towards fiscal
the goods required for setting up these projects are subject to NIL concessions. As such the goods required for setting up these projects are subject to NIL
Customs duty as per the extant policy of Government of India (vide Customs duty as per the extant policy of Government of India (vide Customs Notification No.
Customs Notification No. 12/2012 dated 17-03-2012 at Sr. No. 511 50/2017 dated 30-6-2017 at Sr. No. 602). In consideration of the aforesaid Fiscal Benefits, no
and as amended from time to time). Similarly, as per the Foreign customs duty on goods shall, therefore, be payable/ reimbursable by the Purchaser to the
Trade Policy 2015-2020 of Government of India, Domestic Contractors Contractor. Similarly, as per the paragraph 7.02 (h) of Foreign Trade Policy 2015-2020 of
supplying goods for these projects under the procedures of National Government of India, Domestic Contractors supplying goods for these projects under the
competitive bidding or International Competitive bidding shall be procedures of National competitive bidding or International Competitive bidding shall be
eligible for benefits of Deemed Export which include refund of eligible for benefits of Deemed Export under paragraph 7.03 (a) relating to advance
terminal excise duty (presently given under paragraph 7.02(h) and authorisation and 7.03 (b) relating to deemed export draw back and of the Policy and
7.04 of the Policy and paragraphs 7.02(d), 7.03(g) and 7.05(b) of Hand paragraphs 7.02(d), 7.03(g) and 7.05(b) of Hand Book of Procedures) issued by the Director
Book of Procedures) issued by the Director General of Foreign Trade, General of Foreign Trade, Department of Commerce, Ministry of Commerce and Industry,
Department of Commerce, Ministry of Commerce and Industry, Government of India. In consideration of the aforesaid Fiscal Benefits, no customs duty on
Government of India. In consideration of the aforesaid Fiscal Benefits, goods shall, therefore, be payable/ reimbursable by the Purchaser to the Contractor.
no customs duty and/or excise duty on goods shall, therefore, be
payable/ reimbursable by the Purchaser to the Contractor.
2 1.1(b) The bidders are solely responsible for adherence and 1.1 (b) The bidders are solely responsible for adherence and compliance with the necessary
compliance with the necessary processes, procedures and processes, procedures and documentation as may be stipulated by the concerned Statutory
documentation as may be stipulated by DGFT/Statutory Authorities Authorities connected in respect of availing such fiscal benefits. The Purchaser, shall, however,
connected in respect of availing such fiscal benefits. The purchaser, make available only the requisite documents or certifications as per the extant rules and
shall however, make available only the requisite documents or procedures for availing the above exemptions/concessions by the Contractor. (NOT APPICABLE
certifications as per the extant rules and procedures for availing the FOR NAPS)
above exemptions/ concessions by the Contractor.

Further, the bidder shall provide all the information required for issue
of Project Authority/ Payment Certificate, as per Foreign Trade Policy
2015-2020 of the Government of India, in his bid. The Project
Authority/Payment Certificate will be issued on this basis only and no
subsequent change will be permitted. In this regard Chapter 7 -
Deemed Export in the Foreign Trade Policy 2015-2020 and Hand Book
of Procedures shall be referred to for ascertaining the above.
3 1.1(c) In the event of denial of the above mentioned fiscal benefits by 1.1 (c) In the event of denial of the above benefits prevailing as on the date of bid, by the
the designated authorities to the Contractor, either on the basis of designated authorities to the Contractor, either on the basis of interpretation of the provisions
interpretation of the provisions of such benefits or due to change in of such benefits or due to change in law, such indirect taxes will be reimbursable by the
law, such indirect taxes will be reimbursable by the purchaser at Purchaser at actual rates for the supplies made within the Contractual Delivery Dates. And for
actual rates for the supplies made within the Contractual Delivery the supplies that are made beyond the Contractual Delivery Date, the reimbursement of taxes
Dates. And for the supplies that are made beyond the Contractual shall be made by the Purchaser limiting to the rates prevailing on the Contractual Delivery Date.
Delivery Date, the reimbursement of taxes shall be made by the (NOT APPICABLE FOR NAPS)
Purchaser limiting to the rates prevailing on the Contractual Delivery
Date.
4 1.2 Bid Format 1.2 Bid Format

Bidders are required to submit their quotation as below: Bidders are required to submit their quotation as below:

1.2.1 Items and materials supplied from abroad 1.2.1 Items and materials supplied from abroad

-> To quote for the items and materials to be supplied from abroad on -> To quote for the items and materials to be supplied from abroad on FOB port of shipment
FOB port of shipment basis. These Prices shall remain firm throughout basis. These Prices shall remain firm throughout the currency of the contract which should
the currency of the contract which should specifically be confirmed by specifically be confirmed by the tenderers.
the tenderers.
-> Marine Insurance and Ocean freight to be shown separately.
-> Marine Insurance and Ocean freight to be shown separately.

5 1.2.2 Items and materials to be supplied from indigenous sources 1.2.2 Items and materials to be supplied from indigenous sources

-> To quote for items and materials to be supplied from indigenous -> To quote for items and materials to be supplied from indigenous sources on Free and Safe
sources on Free and Safe Delivery at Purchasers Site basis, inclusive Delivery at Purchasers Site basis, inclusive of Packing, Forwarding, Transportation and Transit
of Packing, Forwarding, Transportation and Transit Insurance but Insurance & including GST and other indirect taxes and duties. These Prices shall remain firm
excluding Sales Tax and other levies. These Prices shall remain firm throughout the currency of the contract which should specifically be confirmed by the
throughout the currency of the contract which should specifically be tenderers.
confirmed by the tenderers.

-> Freight and Transit Insurance charges shall be shown separately in


the bid and invoice.
6 1.2.3 Sales tax and other levies 1.2.3. Indirect Taxes and Duties

-> To show Sales tax, Octroi, local levies and other taxes in a) The Bid prices shall be inclusive of Goods and Services Tax (GST) and any other Indian Indirect
percentage, if applicable, in respect of Direct Transaction between Taxes payable in India for the final product / services.
the Purchaser and the Contractor, separately for the scope of work.
b) The Contractor shall bear all non-Indian taxes, duties, levies etc. payable upto FOB in respect
-> In the event of non-availability of these fiscal concessions under the of sourcing items from abroad.
extant government policy or due to reasons attributable to the
Purchaser, the applicable duties and levies, would be admitted against c) Contractor shall be responsible for payment of all Indian Taxes, Duties including IGST on
documentary evidence, wherever applicable. imports and all other statutory levies as applicable in connection with supply of the Stores. The
prices for shall be inclusive of all Taxes, Duties and other Statutory levies payable under the law
of the Land. The Contractor shall however take into account Fiscal Concessions available to the
subject contract as detailed in the below mentioned paras and pass on the benefit to the
Purchaser.

d) In case of increase in existing taxes/ duties and any other new indirect taxes / cess, if levied
by Government during the contractual delivery period, the same shall be reimbursed / paid by
the Purchaser, as the case may be, at actual against documentary evidence. This provision shall
not apply to changes in Personal Income tax or Corporate Income tax or to changes in non-
Indian Taxes.

e) For extension in the contractual delivery period for the reasons attributable to the Purchaser
and/or Force Majeure, increase in existing taxes & duties, if any, and new tax component
introduced in the extended period shall be reimbursed to the Contractor subject to the
submissions of necessary documentary evidence. No increase / new tax shall be payable during
the delay period due to reasons attributable to the Contractor.
f) The bidders are required to examine the provisions of The Central Goods and Services Tax Act
2017(CGST), The Integrated Goods and Services Tax Act 2017(IGST), The Union Territories
Goods and Services Tax Act 2017(UTGST) and The Goods and Services Compensation to States
Tax Act 2017 and their Rules as being enacted and amended from time to time. The bidders are
required to take into account the input tax credits and the exemptions available therein while
furnishing their bids.

g) GST as quoted will be reimbursable by Purchaser limiting to the rate prevailing within the
contractual delivery schedule.

h) Bidders are required to provide their GST Registration numbers and the applicable rate of
GST in the Commercial Terms and Conditions of the E-bid submitted.

i) While claiming the GST the Tenderers are required to adhere to the provisions available. The
Contractors are required to populate the details of GST paid by them in the GST portal, only
upon which reimbursement of GST would be considered.

j) Please note that in case any refund/credit to GST if granted to Tenderers by GST Authorities in
respect of stores supplied under the contract, Tenderers will pass on the credit to the Purchaser
immediately along with a certificate from bidders Director/Manager/Proprietor/Accountant
that the credit so passed on relates to the GST originally paid for the stores supplied under the
contract.

k) When GST is claimed by the Contractor / supplier in general the certificate as per Appendix A
should be submitted to the paying authority with their invoices.
7 1.2.3 Direct Tax: - Tax Deduction at Source

a) The Purchaser shall have the right to withhold taxes on income, excess profits, royalty and
other taxes from payments due to Contractor under this Contract to the extent that such
withholding may be required by the government of India or any relevant authority thereof or by
the government of any other country, and payment by the Purchaser to the respective
governmental office of the amount of money so withheld will relieve the Purchaser from any
further obligation to Contractor with respect to the amount so withheld.

b) The Purchaser shall, at the time of its payments due to the Contractor, withhold the
necessary taxes at such rate as is required by any Government Authority, unless and to the
extent that the Contractor shall produce to the Purchaser any certificate issued by a
Government Authority (having authority to issue such certificate) entitling the Contractor to
receive the payments under the Contract for a prescribed period without deduction of any tax
or deduction at a lower rate.

c) The Purchaser shall provide the necessary withholding tax certificates to the Contractor
within the time stipulated by the relevant law to enable the Contractor to file the same with the
Government Authority as a proof of payment of such taxes.

d) All taxes levied on Contractors corporate income or profits shall be for the account of
Contractor and shall not be reimbursed by the Purchaser. Contractor shall also be responsible
for payment of income taxes of its personnel levied in India or elsewhere.

8 1.2.4 Indirect Tax-Tax deduction at source

a) The Purchaser shall, at the time of its payments due to the Contractor, withhold the
necessary tax at source at such rate if required under the legislation unless and to the extent
that the Contractor shall produce to the Purchaser any certificate issued by a Government
Authority (having authority to issue such certificate) entitling the Contractor to receive the
payments under the Contract for a prescribed period without deduction of any tax or deduction
at a lower rate.

b) In case of such deductions as mentioned above, the Purchaser shall provide the necessary
withholding tax certificates to the Contractor within the time stipulated by the relevant law to
enable the Contractor to file the same with the Government Authority as a proof of payment of
such taxes.
9 1.3 Bid Currency 1.3 Bid Currency

Bidders are allowed to quote in the following currencies: Bidders are allowed to quote in the following currencies:

1.3.1 Items and materials supplied from abroad 1.3.1 Items and materials supplied from abroad

Prices quoted shall be in the currency of the country of origin or in -> Prices quoted shall be in the currency of the country of origin or in US Dollars/UK
US Dollars/UK Pounds/EURO. Bids linking the quoted currency with Pounds/EURO. Bids linking the quoted currency with some other currency are liable to be
some other currency are liable to be ignored. ignored.

Local transportation and other services including Ocean freight, -> Local transportation and other services including Ocean freight, Marine insurance, Customs
Marine insurance, Customs clearance, Port handling, Transit Insurance clearance, Port handling, Transit Insurance charges etc. in India in Indian Rupees.
charges etc. in India in Indian Rupees.
1.3.2 Items and materials to be supplied from indigenous sources
1.3.2 Items and materials to be supplied from indigenous sources
-> Items and materials to be supplied from Indigenous sources in Indian Rupees.
Items and materials to be supplied from Indigenous sources in
Indian Rupees.

10 1.4 Bid Evaluation 1.4 Bid Evaluation

1.4.1 For evaluation and comparison of bids, a price preference at 1.4.1 e-Bid evaluation will be done based on the total of Summary Prices which are inclusive of
15% would be given to the domestically manufactured capital goods. GST and all other indirect taxes and duties for supply of items and site work portion as per
For this purpose, the bid price of the bidders would be increased by Section D of the Tender document. To facilitate the evaluation and comparison of prices, all e-
15% of all such CIF components contained in their price bid. For the bid prices expressed in foreign currency will be converted into Indian Rupees at Bills Selling
purposes of 15% loading as above for bid evaluation as well as for exchange rates (as established by State Bank of India) applicable on the day seven days prior to
admissibility of foreign exchange variation, the base exchange rate due date of submission of the e-bid. If the day seven days prior to due date of submission of bid
shall be TT selling rates (as published by SBI) applicable on the day happens to be a holiday, the exchange rates of next working day will be considered. For items
seven days prior to due date of submission of the bid. If the day seven sourced from abroad and directly delivered to the Purchasers site, wherever the ocean/air
days prior to due date of submission of bid happens to be a holiday, freight and marine insurance to the port of the Purchasers country are not mentioned, 11% of
the exchange rate (TT selling rate) of next working day will be the FOB prices will be considered towards ocean/air freight and marine insurance to arrive at CIF
basis for 15% loading for bid evaluation as well as for admissibility of prices. For local transportation and other services in India including customs clearance charges,
foreign exchange variation. Further sales tax and local levies on the port handling, inland transit insurance etc., excluding taxes and duties and other local levies, 1
domestically manufactured capital goods in respect of Direct % of CIF Value for items and materials supplied from abroad will be loaded on the quoted
Transaction between the Purchaser and the Contractor, excise duty price for bid evaluation.
(to be reimbursed by DGFT as per the extant policy), customs duty on
the import components (being NIL under the extant policy) will not
be considered for the purpose of evaluation of bids. No other margin
of preference will be allowed.
1.4.2 For Tender, where Fiscal Concessions notified by the Government of India for Mega
Power Projects is available/ applicable, the following shall apply:

a) For evaluation and comparison of bids, a price preference at 15% would be given to the
domestically manufactured capital goods. For this purpose, the bid price of the bidders would
be increased by 15% of all such CIF components contained in their price bid including the CIF
component of the imported raw materials/ components required for manufacture of
indigenous items. No exchange rate variation is allowed towards the value of imported raw
materials and components included in the Indigenous items.

b) Taxes & Duties applicable in India will not be considered for the purpose of evaluation of
bids.

c) Further the charges for expatriate supervision, if any, for erection and commissioning quoted
in foreign currency will not be loaded by 15%.

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