Exempt meaning in Hindi: Get meaning and translation of Exempt in Hindi language with grammar,antonyms,synonyms and sentence usages. Know answer of question: what is meaning of Exempt in Hindi dictionary?

1. Category Meaning In Hindi

Goods and Services Tax (GST) is an indirect tax (or consumption tax) imposed in India on the supply of goods and services. It is a comprehensive multistage, destination based tax. Comprehensive because it has subsumed almost all the indirect taxes except few. Multi-Staged as it is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer. And destination based tax, as it is collected from point of consumption and not point of origin like previous taxes.

Goods and services are divided into five different tax slabs for collection of tax - 0%, 5%, 12%, 18% and 28%. However, Petroleum products, alcoholic drinks, electricity, are not taxed under GST and instead are taxed separately by the individual state governments, as per the previous tax regime.^{[citation needed]} There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold.^[1] In addition a cess of 22% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products.^[2] Pre-GST, the statutory tax rate for most goods was about 26.5%, Post-GST, most goods are expected to be in the 18% tax range

The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Indian government. The tax replaced existing multiple flowing taxes levied by the central and state governments.

The tax rates, rules and regulations are governed by the GST Council which consists of the finance ministers of centre and all the states. GST is meant to replace a slew of indirect taxes with a federated tax and is therefore expected to reshape the country's 2.4 trillion dollar economy, but not without criticism.^[3] Trucks' travel time in interstate movement dropped by 20%, because of no interstate check posts.^[4]

• 1History
• 2Tax
  • 2.4E-Way Bill
• 5Statistics

History[edit]

Formation[edit]

The reform of India's indirect tax regime was started in 1985 by Vishwanath Pratap Singh, Finance Minister in Rajiv Gandhi’s government, with the introduction of the Modified Value Added Tax (MODVAT). Subsequently, Prime Minister P V Narasimha Rao and his Finance Minister Manmohan Singh, initiated early discussions on a Value Added Tax (VAT) at the state level.^[5] A single common 'Goods and Services Tax (GST)' was proposed and given a go-ahead in 1999 during a meeting between the Prime MinisterAtal Bihari Vajpayee and his economic advisory panel, which included three former RBI governors IG Patel, Bimal Jalan and C Rangarajan. Vajpayee set up a committee headed by the Finance Minister of West Bengal, Asim Dasgupta to design a GST model.^[6]

The Ravi Dasgupta committee which was also tasked with putting in place the back-end technology and logistics (later came to be known as the GST Network, or GSTN, in 2015). It later came out for rolling out a uniform taxation regime in the country. In 2002, the Vajpayee government formed a task force under Vijay Kelkar to recommend tax reforms. In 2005, the Kelkar committee recommended rolling out GST as suggested by the 12th Finance Commission.^[6]

After the defeat of the BJP-led NDA government in the 2004 Lok Sabha election and the election of a Congress-led UPA government, the new Finance Minister P Chidambaram in February 2006 continued work on the same and proposed a GST rollout by 1 April 2010. However, in 2011, with the Trinamool Congress routing CPI(M) out of power in West Bengal, Asim Dasgupta resigned as the head of the GST committee. Dasgupta admitted in an interview that 80% of the task had been done.^[6]

In the 2014 Lok Sabha election, the Bharatiya Janata Party-led NDA government was elected into power. With the consequential dissolution of the 15th Lok Sabha, the GST Bill – approved by the standing committee for reintroduction – lapsed. Seven months after the formation of the then Modi government, the new Finance Minister Arun Jaitley introduced the GST Bill in the Lok Sabha, where the BJP had a majority. In February 2015, Jaitley set another deadline of 1 April 2017 to implement GST. In May 2016, the Lok Sabha passed the Constitution Amendment Bill, paving way for GST. However, the Opposition, led by the Congress, demanded that the GST Bill be again sent back for review to the Select Committee of the Rajya Sabha due to disagreements on several statements in the Bill relating to taxation. Finally in August 2016, the Amendment Bill was passed. Over the next 15 to 20 days, 18 states ratified the Constitution amendment Bill and the President Pranab Mukherjee gave his assent to it.^[7][8]

A 21-member selected committee was formed to look into the proposed GST laws.^[9] After GST Council approved the Central Goods and Services Tax Bill 2017 (The CGST Bill), the Integrated Goods and Services Tax Bill 2017 (The IGST Bill), the Union Territory Goods and Services Tax Bill 2017 (The UTGST Bill), the Goods and Services Tax (Compensation to the States) Bill 2017 (The Compensation Bill), these Bills were passed by the Lok Sabha on 29 March 2017. The Rajya Sabha passed these Bills on 6 April 2017 and were then enacted as Acts on 12 April 2017. Thereafter, State Legislatures of different States have passed respective State Goods and Services Tax Bills. After the enactment of various GST laws, Goods and Services Tax was launched all over India with effect from 1 July 2017.^[10] The Jammu and Kashmir state legislature passed its GST act on 7 July 2017, thereby ensuring that the entire nation is brought under an unified indirect taxation system. There was to be no GST on the sale and purchase of securities. That continues to be governed by Securities Transaction Tax (STT).^[11]

Launch[edit]

The GST was launched at midnight on 1 July 2017 by the President of India, and the Government of India. The launch was marked by a historic midnight (30 June – 1 July) session of both the houses of parliament convened at the Central Hall of the Parliament. Though the session was attended by high-profile guests from the business and the entertainment industry including Ratan Tata, it was boycotted by the opposition due to the predicted problems that it was bound to lead for the middle and lower class Indians.^[12][13] It is one of the few midnight sessions that have been held by the parliament - the others being the declaration of India's independence on 15 August 1947, and the silver and golden jubilees of that occasion.^[13] After its launch, the GST rates have been modified multiple times, the latest being on 22 December 2018, where a panel of federal and state finance ministers decided to revise GST rates on 28 goods and 53 services.^[14]

Members of the Congress boycotted the GST launch altogether.^[15] They were joined by members of the Trinamool Congress, Communist Parties of India and the DMK. The parties reported that they found virtually no difference between the GST and the existing taxation system, claiming that the government was trying to merely rebrand the current taxation system.^{[citation needed]} They also argued that the GST would increase existing rates on common daily goods while reducing rates on luxury items, and affect many Indians adversely, especially the middle, lower middle and poorer income groups.^[16]

Tax[edit]

Taxes subsumed[edit]

The single GST subsumed several taxes and levies which included: central excise duty, services tax, additional customs duty, surcharges, state-level value added tax and Octroi.^[17][18] Other levies which were applicable on inter-state transportation of goods have also been done away with in GST regime.^[19][20] GST is levied on all transactions such as sale, transfer, purchase, barter, lease, or import of goods and/or services.

India adopted a dual GST model, meaning that taxation is administered by both the Union and State Governments. Transactions made within a single state are levied with Central GST (CGST) by the Central Government and State GST (SGST) by the State governments. For inter-state transactions and imported goods or services, an Integrated GST (IGST) is levied by the Central Government. GST is a consumption-based tax/destination-based tax, therefore, taxes are paid to the state where the goods or services are consumed not the state in which they were produced. IGST complicates tax collection for State Governments by disabling them from collecting the tax owed to them directly from the Central Government. Under the previous system, a state would only have to deal with a single government in order to collect tax revenue.^[21]

HSN code[edit]

HSN is an 8-digit code for identifying the applicable rate of GST on different products as per CGST rules. If a company has turnover up to ₹1.5 Crore in the preceding financial year then they need not mention the HSN code while supplying goods on invoices. If a company has turnover more than ₹1.5 Crore but up to ₹5 Cr then they need to mention the first two digits of HSN code while supplying goods on invoices. If turnover crosses ₹5 Cr then they shall mention the first 4 digits of HSN code on invoices.^[22]

Rate[edit]

The GST is imposed at variable rates on variable items. The rate of GST is 18% for soaps and 28% on washing detergents. GST on movie tickets is based on slabs, with 18% GST for tickets that cost less than Rs. 100 and 28% GST on tickets costing more than Rs.100 and 5% on readymade clothes.^[23] The rate on under-construction property booking is 12%.^[24] Some industries and products were exempted by the government and remain untaxed under GST, such as dairy products, products of milling industries, fresh vegetables & fruits, meat products, and other groceries and necessities.^[25]

Checkposts across the country were abolished ensuring free and fast movement of goods.^[26]

The Central Government had proposed to insulate the revenues of the States from the impact of GST, with the expectation that in due course, GST will be levied on petroleum and petroleum products. The central government had assured states of compensation for any revenue loss incurred by them from the date of GST for a period of five years. However, no concrete laws have yet been made to support such action.^[27] GST council adopted concept paper discouraging tinkering with rates.^[28]

E-Way Bill[edit]

An e-Way Bill is an electronic permit for shipping goods similar to a waybill. It was made mandatory for inter-state transport of goods from 1 June 2018. It is required to be generated for every inter-state movement of goods beyond 10 kilometres (6.2 mi) and the threshold limit of ₹50,000 (US$720).^[29]

It is a paperless, technology solution and critical anti-evasion tool to check tax leakages and clamping down on trade that currently happens on a cash basis. The pilot started on 1 February 2018 but was withdrawn after glitches in the GST Network. The states are divided into four zones for rolling out in phases by end of April 2018.

A unique e-Way Bill Number (EBN) is generated either by the supplier, recipient or the transporter. The EBN can be a printout, SMS or written on invoice is valid. The GST/Tax Officers tally the e-Way Bill listed goods with goods carried with it. Morgan freeman voice simulator programs. The mechanism is aimed at plugging loopholes like overloading, understating etc. Each e-way bill has to be matched with a GST invoice.

Transporter ID and PIN Code now compulsory from 01-Oct-2018.

It is a critical compliance related GSTN project under the GST, with a capacity to process 75 lakh e-way bills per day.

Intra-State e-Way Bill[edit]

The five states piloting this project are Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh, which account for 61.8% of the inter-state e-way bills, started mandatory intrastate e-way bill from 15 April 2018 to further reduce tax evasion.^[30] It was successfully introduced in Karnataka from 1 April 2018.^[31] The intrastate e-way bill will pave the way for a seamless, nationwide single e-way bill system. Six more states Jharkhand, Bihar, Tripura, Madhya Pradesh, Uttarakhand and Haryana will roll it out from 20 April 18. All states are mandated to introduce it by May 30, 2018.

Reverse Charge Mechanism[edit]

Reverse Charge Mechanism (RCM) is a system in GST where the receiver pays the tax on behalf of unregistered, smaller material and service suppliers. The receiver of the goods is eligible for Input Tax Credit, while the unregistered dealer is not.

In the notification dated on 29th January 2019, the Indian government has finally implemented the RCM (reverse charge mechanism) which started from 1 February 2019 as per the GST acts and amendments. Also to note that the up to INR 5000 exemptions will be removed effectively.^[32]

Goods kept outside the GST[edit]

• Alcohol for human consumption.
• Petrol and petroleum products (GST will apply at a later date) viz. Petroleum crude, High speed diesel, Motor Spirit (petrol), Natural gas, Aviation turbine fuel.^[33]

GST Council[edit]

GST Council is the governing body of GST having 33 members.^[34] It is chaired by the Union Finance Minister. GST Council is an apex member committee to modify, reconcile or to procure any law or act or regulation based on the context of goods and services tax in India. The council is headed by the union finance minister Arun Jaitley assisted with the finance minister of all the states of India. The GST council is responsible for any revision or enactment of rule or any rate changes of the goods and services in India.

Goods and Services Tax Network (GSTN)[edit]

The GSTN software is developed by Infosys Technologies and the Information Technology network that provides the computing resources is maintained by the NIC. 'Goods and Services Tax' Network (GSTN) is a nonprofit organisation formed for creating a sophisticated network, accessible to stakeholders, government and taxpayers to access information from a single source (portal). The portal is accessible to the Tax authorities for tracking down every transaction, while taxpayers have the ability of connect for their tax returns.

The GSTN's authorised capital is ₹10 crore (US$1.4 million) in which initially the Central Government held 24.5 percent of shares while the state government held 24.5 percent. The remaining 51 percent were held by non-Government financial institutions, HDFC and HDFC Bank hold 20%, ICICI Bank holds 10%, NSE Strategic Investment holds 10% and LIC Housing Finance holds 11% .^[35][36]

However, later it was made a wholly owned government company having equal shares of state and central government.[1]

Statistics[edit]

Collections[edit]

Returns[edit]

Around 38 lakh new taxpayers have registered under GST regime and the total count has crossed one crore if we include the 64 lakh earlier ones.^[39] Total number of taxpayers were above 1.14 crore in October 2018.^[40]

Criticism[edit]

Technicalities of GST implementation in India have been criticized by global financial institutions, sections of Indian media and opposition political parties in India. World Bank's 2018 version of India Development Update described India's version of GST as too complex, noticing various flaws compared to GST systems prevalent in other countries; most significantly, the second highest tax rate among a sample of 115 countries at 28%.^[41][41]

GST's implementation in India has been further criticized by Indian businessmen for problems including tax refund delays and too much documentation and administrative effort needed.^[42] According to a partner at PwC India, when the first GST returns were filed in August 2017, the system crashed under the weight of filings.^[42]

The opposition Congress party has consistently been among the most vocal opponents of GST implementation in India with party President, and leader of the opposition, Rahul Gandhi, slamming BJP for allegedly 'destroying small businessmen and industries' in the country.^[43] He went on to pejoratively dub GST as 'Gabbar Singh Tax' after an ill-famed, fictional dacoit in Bollywood films.^[43] Blaming the implementation of gst as a 'way of removing money from the pockets of the poor', Rahul has lamented it as a 'big failure'^[44] while declaring that if Congress Party is elected to power, it will implement a single slab GST instead of different slabs.^[45] In the run-up to the elections in various states of India, Rahul has intensified his 'Gabbar Singh' jibes on Modi government.^[46]

See also[edit]

References[edit]

1. ^'All your queries on GST answered'. The Hindu. Retrieved 30 June 2017.
2. ^'GST: Cars, durables face 28% rate; luxury vehicles to attract 15% cess', Business Standard, 18 May 2017
3. ^'Film theatres in Tamil Nadu to begin indefinite strike against GST'. The Hindu. 2 July 2017. Retrieved 3 July 2017.
4. ^http://www.business-standard.com/article/economy-policy/gst-impact-trucks-travel-time-in-interstate-20-says-govt-117073000276_1.html
5. ^'Looking back at 's journey: How an idea is now near reality', Indian Express, 31 March 2017
6. ^ ^abc'GST: A 17-year-old dream, 17 phases towards creating history', India Today, 29 June 2017
7. ^'Goods and Services Tax: History of India's biggest tax reform and people who made it possible', India TV, 29 June 2017
8. ^'GST: Meet the men behind India's biggest tax reform that's been in making for 17 years', India Today, 29 June 2017
9. ^Nair, Remya (8 June 2015), 'Rajya Sabha panel to hear GST concerns on 16 June', Live Mint
10. ^'GST rollout: All except J-K pass State GST legislation', The Indian Express, 22 June 2017
11. ^'GST draft makes it must for companies to pass tax benefit to costumers', The Times of India, 27 November 2016
12. ^'GST Rollout Attendees', Financial Express, 30 June 2017
13. ^ ^ab'GST launch: Times when the Parliament convened for a session at midnight', The Hindustan Times, 30 June 2017
14. ^'Latest GST Cuts: Complete List Of What Just Got Cheaper', NDTV
15. ^PTI (30 June 2017). 'GST launch divides opposition'. livemint.com/. Retrieved 22 January 2018.
16. ^'Congress To Boycott GST Launch, Arun Jaitley Suggests Broader Shoulders', NDTV, 29 June 2017
17. ^'What is GST, how is it different from now: Decoding the indirect tax regime', Business Standard, 17 April 2017
18. ^'GST may swallow all taxes but cess', Business Standard, 20 September 2016
19. ^'On Notes Ban, Firm Warning From West Bengal To Centre: GST Now At Risk', NDTV, 30 November 2016
20. ^'Finance minister Arun Jaitley may hike service tax to 16-18% in Budget', The Times of India, 30 January 2017
21. ^'GST: The illustrative guide to how transactions will take place after tax reform'. Money Control.
22. ^'Understanding HSN Codes Under GST'. Masters India.
23. ^Mehra, Puja (27 June 2017). 'GST, an old new tax'. The Hindu - Opinion. Retrieved 3 July 2017.
24. ^'What is the GST impact on real estate?', The Indian Express, 5 July 2017
25. ^'GST rollout: List of items exempted from taxation'. The Indian Express. 30 June 2017. Retrieved 30 July 2017.
26. ^'22 states scrap checkposts for smooth GST rollout', The Times of India, 4 July 2017
27. ^''States on Board, GST Launch from April '16''. newindianexpress.com.
28. ^Sikarwar, Deepshikha (9 October 2017). 'GST council adopts concept paper discouraging tinkering with rates'. The Economic Times. Retrieved 9 October 2017.
29. ^'Businesses, govt gear up for E-Way Bill', The Hindu Business Line, 25 January 2018
30. ^'After e-way bill, government eyes tools to check GST evasion - Times of India'. The Times of India.
31. ^http://www.financialexpress.com/economy/interstate-e-way-bill-phased-roll-out-from-april-15/1128842/
32. ^'Easy Guide to RCM Under GST'.
33. ^'After e-way bill, government eyes tools to check GST evasion'. Times of India.
34. ^'Why many registered taxpayers are not filing GST returns'. businesstoday.in.
35. ^'About Us – GSTN'. gstn.org. Retrieved 6 February 2018.
36. ^'GST pivot faces nationalise call'. telegraphindia.com.
37. ^ ^abcdefg'GST collection surges to over Rs 1-lakh crore in October', Business Today
38. ^'GST Collection crosses ₹94,000 Crores in December 2018'. E-Startup India. Retrieved 5 January 2019.
39. ^ ^abcdefg'Why many registered taxpayers are not filing GST returns', Business Today, 27 February 2018
40. ^'GST collection crosses ₹1 lakh crore in Oct', The Hindu Business Line, 1 November 2018
41. ^ ^abhttps://economictimes.indiatimes.com/news/economy/policy/is-the-world-simpler-than-it-was-before-gst-this-jury-is-in/articleshow/64359881.cms
42. ^ ^ab'India's introduction of GST proves painful ACCA Global'. accaglobal.com.
43. ^ ^abhttps://www.thehindu.com/news/national/gst-is-gabbar-singh-tax-says-rahul-gandhi/article19907042.ece
44. ^Bureau, Our. 'GST is Gabbar Singh Tax: Rahul'. @businessline.
45. ^''If Elected, We Will Give You GST, Not Gabbar Singh Tax': Rahul Gandhi'. NDTV.com.
46. ^''Gabbar Singh Tax' now globally acclaimed: Rahul Gandhi mocks PM Modi - Times of India'. The Times of India.

External links[edit]

GOVERNMENT OF WEST BENGAL
School Education Department
(Elementary Branch)

No. 580-SE(EE)/10M-6/09(Pt) Date: 14th July, 2015

NOTIFICATION

The following draft of amendments which the Governor, in exercise of the power conferred by sub-section (1) and clause (k) of sub-section (2) of section 106, read with clause (k) of sub-section (I) of section 60, of the West Bengal Primary Education Act, 1973 (West Ben. Act XLIII of 1973) (hereinafter referred to as the said Act) and in supersession of previous rules under notification no. 57-SE(Pry)/10R-1/91 dated 15.01.2002 amended from time to time, is hereby published as required by section 106 of the said Act, for the information of persons likely to be affected thereby.

These draft rules will be taken into consideration on or after expiry of a period of 15 days from the date of its publication in the Official Gazette and any objection or suggestion with respect thereto, which may be received by the undersigned before the said date, shall be duly considered:-

Draft rules

CHAPTER I
Preliminary

1. Short title and commencement.

(1) These rules may be called the West Bengal Primary School Teachers Recruitment Rules, 2015.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions.

In these rules, unless there is anything repugnant in the subject or context,-

(a) “Act” means the West Bengal Primary Education Act, 1973 (West Ben. Act XLIII of 1973);

(b) “Appointment” means appointment of teachers of primary schools in accordance with the provisions of the Act and the rules;

(c) “authorised officer” means, unless otherwise specified, an officer not below the rank of Deputy Director of School Education, West Bengal, duly authorized by the Director of School Education, West Bengal;

(d) “Board” means the West Bengal Board of Primary Education established under the Act;

(e) “Council” means a Primary School Council established under the Act;

(f) “deputation” means deputation of teachers of primary schools to the Training Institute by the Council;

(g) “Director” means the Director of School Education, West Bengal and includes the Commissioner of School Education, West Bengal:

(h) “Head Teacher” means the teacher of a Primary School appointed as Head Teacher of the primary school by the Council in accordance with these rules;

(i) “primary school” means a school or a department of a school set up under the Act for imparting such primary education as the State Government may prescribe, and includes a primary school or a Junior Basic School recognized under the Act and in existence on the date of coming into force of the West Bengal Primary Education (Amendment) Act, 1996;

(j) “panel” means a list of names of the eligible and selected candidates for appointment as teacher in Primary Schools, published by the Board according to rules;

(k) “rule” means any rule made under section 106 of the Act;

(l) “State Government” means the Government of West Bengal in the School Education Department;

(m) “superannuation” means the date of retirement of a teacher from the service on completion of sixtieth year of his age;

(n) “teacher” means a person who holds a teaching post in a primary school or in a Junior Basic School on a regular and whole time basis, and is paid either wholly or in part from the funds under the control of the State Government in the Education Department;

(o) “trained candidate” means a candidate who has obtained Diploma in Elementary Education;

(p) “training” means two years Diploma in Elementary Education (by whatever name known) from an institute recognized by the National Council for Teacher Education (NCTE);

(q) “vacancy” means vacant post of a primary school teacher arising by way of-

(i) creation of a new post by the Council with prior sanction from the State Government,

(ii) retirement of a teacher,

(iii) death of a teacher or declaration by the competent Medical Board for incapacitation of a teacher,

(iv) resignation tendered by a teacher and accepted by the Council,

(v) removal or dismissal of a teacher.

CHAPTER II
General

3. Roll strength for a teacher.

(1) The roll strength for a teacher of a primary school under the jurisdiction of the Council shall be determined as per the Schedule annexed to the Right of Children to Free and Compulsory Education Act, 2009.

(2) No Council shall appoint teacher in primary schools within its jurisdiction beyond the number of teachers sanctioned by the State Government for the district or the sub-division.

(3) A Council may propose to the Director for sanction of additional posts of primary teachers due to increase in roll strength in primary schools of the district or the sub-division, as the case may be. Pokemon card game asobikata ds english patched rom. The Director of School Education will send the said proposal with his views to the School Education Department for necessary sanction of such additional post.

4. Information regarding vacancies.

(1) The District Primary School Council shall prepare a report regarding the number of vacancies in sanctioned posts, medium-wise and category-wise for the post of assistant teachers of primary school under its jurisdiction plus vacancies anticipated to occur against the sanctioned strength within the next 12 months from the date of advertisement.

(2) On receipt of report under sub-rule (1), the Director of School Education after due verification and with due approval of the Government shall send the vacancy report to the West Bengal Board of Primary Education.

(3) On receipt of the vacancy report for all the District Primary School Councils under sub-rule (2), from the Director of School Education, the Board shall, for filling up such vacancies, make an advertisement through widely published daily newspapers in the State in English, Bengali or any other languages, if necessary and also through the website of the Board.

(4) The advertisement for filling up vacancies shall, inter alia, contain-

(a) the date, place and time for collection of application form;

(b) the manner of submission of application form;

(c) date and time of viva-voce/interview;

(d) quota for reservation with due consideration of the reservation policy of the Government of West Bengal;

(e) the manner of payment of application fee;

(f) any other particulars as may be approved by the State Government;

(g) terms and conditions of the recruitment.

(5) With the prior approval of the State Government, the Board shall have the following power to lay down the modalities, procedures or guidelines, as the case may be,-

(a) for selection of candidates for preparation of panels for appointment;

(b) co-ordinate the entire procedural formalities relating to the recruitment; and

(c) engage any specialized agency for the purpose.

(6) The application form shall be obtained on payment such fee which is non-refundable and in such manner as mentioned in the time of advertisement:

Provided that the candidates belonging to Scheduled Castes or Scheduled Tribes or Physically challenged shall be required to pay such non-refundable fee at reduced rate as may be mentioned in the said advertisement.

CHAPTER III
Selection and Appointment

(1) Teacher

5. Appointing Authority.

The Chairperson, the concerned District Primary School Council, the Kolkata Primary School Council, or the Siliguri Primary School Council, shall be the appointing authority.

6. Qualifications.

(1) No person shall be appointed by the Council as a teacher unless he is a citizen of India and has completed the age of 18 years as on 1st day of January of the year of advertisement and has not completed the age of 40 years on the 1st day of January of the year of advertisement of the Teacher Eligibility Test (TET).

(2) The candidate shall possess the minimum educational qualifications specified by the National Council for Teacher Education, read with the notification relating to eligibility of candidates with the relaxed qualification issued by the Ministry of Human Resource Development, Department of School Education and Literacy, Government of India, from time to time.

(3) In the matter of appointment, priority shall be given to those eligible candidates who possess the minimum qualifications as specified by the National Council for Teacher Education and thereafter, the eligible candidates with the relaxed qualification specified by the Ministry of Human Resource Development, Department of School Education and Literacy, Government of India, may be considered, and if candidates with relaxed qualifications are considered as teachers, such teachers under the relaxed qualification norms shall be appointed with an undertaking to acquire the minimum qualifications specified in the National Council for Teacher Education within a period of 2 years from the date of appointment.

Note 1. — Any candidate seeking appointment to the post of primary school teacher shall have studied and passed in the specific language as the first or the second language in the Higher Secondary Level or equivalent for which medium of instruction, the candidate is seeking appointment:

Provided that in case of Santhali as medium of instruction, the candidate shall only be required to possess proficiency of reading, writing and speaking in Santhali. Here, Santhali means Santhali in Ol-Chiki Script. It shall not be obligatory for the candidates seeking appointment to the post of primary school teacher in Santhali medium schools to have passed in the specific language as the first or the second language in the Higher Secondary Level or its equivalent for which medium of instruction, the candidate is seeking appointment.

Note 2.— In case of the certificate issued by the authority other than the West Bengal Council of Higher Secondary Education, the said certificate issuing authority shall either be set up as a statutory authority or the said certificate issuing authority shall be authorized by the Government of India or by the State Government of the concerned State, as the case may be, for issuing Higher Secondary Level certificates.

Note 3.— All candidates must have studied and obtained Madhyamik (Secondary) Pass Certificate or its equivalent with Mathematics and English as subjects.

Note 4.— The equivalent of Madhyamik certificate means the said certificate issuing authority shall either be set up on the basis of provisions of a legislation passed by the Government of India or by the State Government of the concerned State and or as the said statutory authority must be authorized by the Government of India or by the State Government of the concerned State, as the case may be, for issuing Secondary Level certificates.

Note 5.— The decision of State Government on the question of equivalence shall be final.

Note 6.— Candidates belonging to reserved categories viz. candidates belonging to the Scheduled Castes (SC), Scheduled Tribes (ST), Other Backward Classes (OBC-A and OBC-B), Exempted Categories (EC), Ex-Servicemen and for Physically Handicapped (PH) candidates, shall be allowed relaxation up to 5% in the qualifying marks.

Note 7.— The State Government may, by notification, earmark up to 10% of the total posts, with a view to providing adequate representation of the candidates of some categories without disturbing the 100-point roster as notified by the State Government from time to time:

Provided that the qualifications for such categories of candidates shall be the same as mentioned in this rule:

Provided further that notwithstanding anything contained in this rule, the upper age-limit of candidates to be appointed as teachers by earmarking 10% of the total posts with a view to providing adequate representation of the candidates of some categories as mentioned in this note, shall be 55 years of age as on the 1st day of January of the year of the advertisement, shall be considered.

Note 8.— The reservation quota for the candidates belonging to the Scheduled Castes (SC), Scheduled Tribes (ST), Other Backward Classes (OBC-A and OBC-B), Exempted Categories (EC), Ex-Servicemen and for Physically Handicapped (PH) candidates, shall be maintained as per the existing reservation rules as framed by the competent authority.

7. Selection Committee.

(1) The Board shall constitute Selection Committee for each district for the purpose of selection of eligible candidates and preparation of panel or panels of such candidates for appointment of teachers in primary schools within the jurisdiction of the Board.

(2) The Selection Committee shall normally function for a period of two years from the date of its first meeting:

Provided that the Board may, during the said period, reconstitute the Committee for the reason to be recorded in writing.

(3) Any member of the Committee, other than an ex-officio member, may resign with one month notice to the Chairman. The Board may remove any member, other than an ex-officio member at any times, subject to the condition that such member has been informed of the reason of his removal and has been given an opportunity of being heard.

8. Procedures of selection.

(1) The Selection Committee shall make prima facie scrutiny of the duly filled application forms submitted by the candidates having qualification as mentioned in rule 6.

(2) The Selection Committee shall call all qualified candidates as mentioned in sub-rule (1), for the viva-voce or interview and Aptitude Test. The performance of the candidates who will be called for viva-voce or interview and Aptitude Test, shall be assessed separately by the Interview Board formed for the specific purpose.

(3) Academic qualifications, training, TET-score, Extra Curricular activities and performance in viva-voce or interview and Aptitude test, shall be computed in the manner as mentioned in Table A below:-

Table A

Note 1.— The percentage of marks obtained by the candidate in the Madhyamik Examination or its equivalent excluding additional marks, if any, shall be reduced proportionately to marks obtained out of 5.

Note 2.— The percentage of marks obtained by the candidate in the Higher Secondary Examination or its equivalent excluding additional marks, if any, shall be reduced proportionately to marks obtained out of 10.

Note 3.— The percentage of marks obtained by the candidate in the relevant Teacher Training shall be reduced proportionately to marks obtained out of 15.

Note 4.— The percentage of marks obtained by the candidate in the TET Examination shall be reduced proportionately to marks obtained out of 5.

Note 5.— Marks out of maximum five (5) Marks shall be awarded to the candidates in the Extra Curriculum Activities on the following Extra Curriculum Activities

(4) The marks shall be allotted as follows:-

(a) a certificate of representation in the State/National/Intemational level. Games or Sports issued by the Competent State Government or Central Government Authorities or agencies, shall be awarded (01) mark;

(b) Minimum ‘A’ certificate of National Cadet Corps (NCC) shall be awarded (01) mark;

(c) a certificate that any essay, story, short story, drama, poetry written by the candidate selected for publication in State Level or National Newspaper or Magazine (Certificate alongwith a copy of publication shall be submitted), shall be awarded (01) mark;

(d) a certificate that the candidate has obtained proficiency in Performing Art (Drama) issued by National School of Drama or by the State Government or Central Government shall be awarded (01) mark;

(e) a certificate that the candidate has obtained proficiency in Music or Instrumental Music issued by the State Government or Central Government shall be awarded (01) mark.

(5) The Selection Committee shall prepare separate district-wise panels as per procedure below:-

(a) a panel of all selected candidates in a district, namely, unreserved Category comprising of the names of the candidates belonging to General Category and reserved candidates of Scheduled Caste Category, Scheduled Tribe Category, OBC Category-A, OBC Category-B and PH Category serially according to descending order of merit as per existing vacancies medium wise;

(b) a panel of selected reserved category candidates in a district, namely, Scheduled Castes, Scheduled Tribes, OBC Category-A, OBC Category-B and Physically Handicapped (PH) candidates in the respective category as per statutory reservation rules, from amongst the remaining candidates of such categories, serially according to descending order of merit as per existing vacancies medium wise;

(c) a panel of selected candidates belonging to Exempted Category, Ex-servicemen and Physically Handicapped (PH) in a district, separate panels category wise, for vacancies reserved for the respective categories;

(d) an alternative set of panel of selected candidates for each category in a district serially according to descending order of merit as per existing vacancy medium wise;

Note.- Such an alternative set of panel of selected candidates for each category in a district shall be prepared for the purpose of providing option to the reserved category candidates during counselling to opt for posting as per position in unreserved category or as per position in the reserved category.

(6) An additional panel of 5% of General, Scheduled Castes, Scheduled Tribes, OBC Category-A and OBC Category-B, Exempted Category, Ex-Servicemen and Physically Handicapped candidates shall be prepared in the same manner as referred to in sub-rule 4(d):

Provided that additional panel of General Category shall not include the candidates belonging to Scheduled Castes, Scheduled Tribes and Other Backward Classes category. However, in case of appointment to the post of General Category from additional panel, if any reserved candidate secures higher marks than the candidate belonging to General Category in the left out merit list then the said reserved candidate shall be selected for appointment:

Provided further that in case of non-availability of suitable qualified Ex-servicemen candidates belonging to General, Scheduled Castes, Scheduled Tribes and Other Backward Classes, the said vacancy of Exempted Category candidates shall be filled up by non-exempted category candidates belonging to General, Scheduled Castes, Scheduled Tribes, and Other Backward Classes, as the case may be:

Provided also that in case of non-availability of suitable qualified Exempted-Category(EC) candidates belonging to General, Scheduled Castes, Scheduled Tribes and OBC Category-A and OBC Category-B, the said vacancy shall be filled up by non Ex-Servicemen candidates belonging to General, Scheduled Castes, Scheduled Tribes and Other Backward Classes, as the case may be.

(7) While preparing the panels mentioned in sub-rule (4) and sub-rule (5) for any category for appointment to the post of Primary School Teachers, two sets of panels shall be prepared, one for the Trained Candidates and other for the un-trained Candidates in each category.

(8) Notwithstanding anything contained in any of these rules, the Selection Committee shall at first divide all the candidates who will be found eligible after the interview into two categories. Trained and Untrained and thereafter, panels (district-wise) shall be made.

(9) A bunch of all trained candidates, regardless of their categories (unreserved), while a second set is of the same trained eligible candidates category-wise and the empanelled trained candidates shall be absorbed first against the sanctioned vacancies and thereafter the untrained empanelled candidates shall be absorbed against the remaining vacancies.

(10) If in the process of recruitment or even after recruitment at any stage, it is detected or proved that a candidate has achieved success by way of unfair means or by suppression of some material facts, his or her appointment shall summarily be cancelled.

9. Approval of the panel.

The panels, after being prepared, shall be accorded approval by the Board and thereafter, shall be sent to the respective District Primary School Councils (DPSCs) with all necessary papers for appointment.

10. Appointment letters.

(1) The District Primary School Councils on receipt of the approved panels, shall call the empanelled trained candidates first for counseling for posting in accordance with the vacancies (medium-wise) in terms of the options exercised by the empanelled trained candidates and thereafter the empanelled untrained candidates in the manner mentioned in sub-rule (2) to sub-rule (6).

(2) if a reserved category candidate opts for an unreserved post on the basis of his/her position in the general merit list/panel, he/she shall not be taken into account for the reserved category post. If, however, this reserved category candidate opts for a reserved category post as per his/her position in the respective reserved category merit list/panel, he/she shall be considered as a candidate filling a reserved category post/vacancy of that category and his/her candidature in the unreserved category the resultant vacancy in the unreserved post shall be filled up from the general (unreserved) panel/merit list.

(3) After such counseling of eligible empanelled candidates, appointment letters shall be issued to the candidates from the approved panels serially and appointment letters shall be issued under the signature of the Chairman of the Council or by an officer, not below the rank of the Secretary of the Council, authorized by the Council to sign such appointment letters. No appointment made otherwise shall be considered valid.

(4) In case of non-joining of candidates within stipulated time from out of the normal panel, the Council may issue appointment letter from the aforesaid additional panel of 5% of vacancies in excess of the panel provided the normal panel is exhausted and the vacancies as worked out remain unfilled.

(5) Appointment letters shall be sent to the candidates’ address by registered post immediately after the counselling or otherwise to be decided by the appropriate government. Provided that appointment shall be made from the panel for vacancies as referred to in rule 4.

(6) No appointment shall be made beyond notified vacancy for which the panel is to be prepared and the inclusion of name in the panel shall not constitute a claim for appointment.

11. Observance of statutory provisions for reservation.

In every case of selection and appointment under Chapter III, the statutory provisions for reservation, relaxation of age limit and other concessions required to be provided for the Scheduled Castes, Scheduled Tribes, Other Backward Classes (Group A and Group B) and Physically Handicapped candidates, shall be properly observed.

12. Validity of the panel.

An approved panel shall remain valid normally for one year from the date of approval by the Board:

Provided that the Board may extend the validity of such panel by six months at a time, but the total period of such extension shall not exceed for a period of one year.

13. Posting on appointment.

(1) The primary teachers shall be posted in primary schools or junior Basic Schools within the jurisdiction of the Council according to vacancies determined by the Council under rule 4.

(2) The teachers shall be asked to join their posts within a specified period, failing which their names may be struck off from the panel and the appointments shall be cancelled without further communication to the candidates and the next eligible candidates in the panel shall be offered appointment.

(2) Head Teacher

14. Appointment of Head teachers.

The Council shall appoint Head teachers in every primary school within the jurisdiction of the Council, from a panel of senior-most primary teachers possessing requisite minimum educational qualifications and professional qualifications as specified by the National Council for Teacher Education from time to time:

Provided that primary school teachers appointed before the 3rd September, 2001, may be appointed as Head Teacher with Madhyamik Pass qualification or equivalent and 1 year Junior Basic Training Certificate or Primary Teacher’s Training Certificate or equivalent.

15. Preparation of panel.

A circle-wise panel of head teachers shall be prepared by the Council between January and April of every year on the basis of vacancies occurred or due to occur within 31st December of the said year:

Provided that, if due to circumstances beyond the control of the Council, any teacher from the aforesaid panel is not appointed against the vacancies for that year, the panel shall continue in the following year in so far as such teacher is concerned and the name of such teacher may be placed at the top of the panel to be prepared in the following year.

16. Posting.

The Head teacher may be posted in such primary schools where no head teacher is posted or the post of the Head Teacher is vacant.

A Head teacher shall join his post within a period specified by the Council, failing which his appointment as head teacher may be cancelled and his name may be stuck off from the panel of head teachers without any further communication, and the person whose name appears next in the panel of head teachers, shall be appointed and posted as head teacher in that post.

17. Appointment of Teacher-in-charge.

The Council may utilize the services of the senior most primary teacher in a primary school as the teacher-in-charge, temporarily for a maximum period of six months at a time, when a panel of head teachers is not ready or the post of a head teacher is lying vacant for a considerable period of time:

Provided that such teacher-in-charge shall hand over the charge or the office to the head teacher from the date the head teacher assumes the charge.

CHAPTER IV
Miscellaneous

18. Retirement.

A primary teacher shall retire from the service on completion of his sixtieth year of age:

Provided where the date of birth of the retiring teacher falls other than the 1st day of the month, the date of retirement shall be on the last date of that month and where the date of birth falls on the 1st day of the month, the date of retirement shall be on the last date of that previous month.

19. Premature retirement.

Having satisfied to the prayer of a teacher seeking early retirement, upon completion of 20 years of qualifying service, after considering all aspects, the Council may allow the teacher to retire before completion of his sixtieth year of age. No member of the family of the retired teacher shall be allowed any employment in this respect.

20. Confirmation.

(1) Subject to the provisions of sub-rule (2), sub-rule (3), sub-rule (4) and sub-rule (5), a teacher may be confirmed by the concerned Council against a sanctioned post with effect from the date following the date of completion of two years of service from the date of joining in a primary school.

(2) On expiry of the said period of two years and within a period of three months thereafter, the Council shall, by a letter ask the Sub-Inspector of Schools of the concerned Circle to furnish a report on the continuous and satisfactory services of the teacher during the said period of two years.

(3) The report shall be furnished by the Sub-Inspector of Schools within a period of three months from the date of issue of such letter or within such extended period, not exceeding three months as the Council may determine, and the Sub-Inspector of Schools shall be informed, by a letter, of such extension.

(4) Before confirmation of the teacher, the report shall be considered by the Council and if satisfied, shall issue an order of confirmation of the teacher.

(5) The teacher shall be confirmed with effect from the date following the date of completion of two years of service.

(6) If—

(a) no report ts furnished by the Sub-Inspector of Schools within the period or extended period mentioned in sub-rule (3); or

(b) the report of the Sub-Inspector of Schools is not considered by the Council within a period of three months from the date of receipt of the letter, as the case may be. the teacher shall be deemed to have been confirmed with effect from the date following the date of completion of two years of service.

21. Appeal.

An appeal shall lie, in respect of any action taken by the Council under rule 10 to the West Bengal Board of Primary Education, if made within thirty days of such action, and the decision of the Board in this regard shall be final.

22. Reference to the Board.

If any difficulty arises in implementing any provisions of these rules, the matter shall be referred to the Board and the Board may take decision with intimation to the State Government.

Category Meaning In Hindi

If however, in the opinion of the Board, the matter need to be referred to the State Government, such reference to the State Government shall be made by the Board and the decision of the State Government shall be final.

23. Interpretation.

The power of interpreting these rules shall be reserved to the State Government and if any question arises relating to the interpretation of these rules, it shall be referred to the State Government whose decision thereon shall be final.

By order of the Governor,

Sd/-
Secretary to the Government of West Bengal.

No. 580-SE dated 14.07.2015, Source