GOODS AND SERVICE TAX

CHAPTER -1
GOODS AND SERVICE TAX-FRAMEWORK AND DEFINITIONS
PREPARED BY-PROF ASHA T

INTRODUCTION TO GST

France was the first country to implement GST in 1954. Now, more than 164
countries across the world have adopted GST. Most of the countries, depending
upon on their own socio-economic status introduced national level GST or Dual
GST. Further, the GST journey in India began in the year 2000, when a
committee was setup to draft law. It took 17 years from then for the Law to
evolve. In 2017 the GST Bill was passed in the Lok Sabha and Rajya Sabha. On
1st July 2017 the GST Law came into force in India.
The introduction of Goods and Services Tax (GST) in India is a significant step
in the field of indirect tax reforms. By amalgamating a large number of Central
and State taxes into a single tax, it would mitigate cascading or double taxation
in a major way and pave the way for a common national market. From the
consumer point of view, the biggest advantage will be in terms of a reduction in
the overall tax burden on goods & services. GST will also make Indian products
competitive in the domestic and international market. It will have a boosting
impact on the economic growth. Last but not the least, this tax, because of its
transparency and self-policing character, would be easier to administer.
Meaning of GST
• In simple words, Goods and Service Tax (GST) is an indirect tax levied
on the supply of goods and services. This law has replaced many indirect
tax laws that previously existed in India.
• According to Goods and Services Tax (GST) Act, 2017, GST means tax
on supply of goods or services or both, except taxes on supply of
alcoholic liquor for human consumption and petroleum products.
 • In other words, GST is a consumption-based tax ultimately borne by the
end consumer of a goods or service. Throughout the value chain,
businesses and consumers pay GST on their purchases.
Objectives of GST

GST, or Goods and Services Tax, is a comprehensive indirect tax levied on the supply
of goods and services across India. The main objectives of implementing GST are:

1. Simplification of Tax Structure: GST aims to simplify the complex tax

structure by subsuming various indirect taxes like central excise duty, service
tax, VAT, etc., into a single tax, making compliance easier for businesses.
2. Unified National Market: One of the primary objectives of GST is to create a
unified national market by removing economic barriers such as interstate
taxes and promoting seamless movement of goods and services across state
borders.
3. Elimination of Cascading Effect: GST eliminates the cascading effect of taxes
by providing input tax credit across the value chain. This ensures that taxes are
levied only on the value addition at each stage of production or distribution.
4. Expansion of Tax Base: By bringing more entities into the tax net, including
small businesses through the composition scheme, GST aims to broaden the
tax base, thus increasing tax revenues for the government.
5. Boost to Economic Growth: GST is expected to boost economic growth by
promoting efficiency in business operations, reducing transaction costs, and
encouraging investment, both domestic and foreign.
6. Curbing Tax Evasion: With its robust IT infrastructure and invoice matching
mechanism, GST aims to reduce tax evasion by ensuring better compliance
and transparency in the tax system.
7. Harmonization of Tax Rates: GST aims to harmonize tax rates across goods
and services to promote uniformity and reduce distortion in the economy.
8. Socio-Economic Equity: GST aims to promote socio-economic equity by
taxing luxury goods and services at a higher rate while keeping essential
goods and services at lower rates.

Features of GST

1. Single Taxation System: GST replaces multiple indirect taxes such as central
excise duty, service tax, VAT, etc., with a single tax system, thereby simplifying
the tax structure.
2. Dual Model: GST operates on a dual model, wherein both the central and
state governments have the authority to levy and collect taxes on the supply
of goods and services. This ensures revenue autonomy for both levels of
government.
3. Destination-Based Taxation: GST follows a destination-based taxation
principle for interstate transactions, where the tax revenue is collected by the
state where the goods or services are consumed, promoting a fair distribution
of tax revenue among states.
4. Input Tax Credit (ITC): One of the fundamental features of GST is the
availability of input tax credit, which allows businesses to claim credits for the
taxes paid on inputs used in the production process. This mechanism prevents
the cascading effect of taxes and reduces the overall tax burden on
businesses.
5. Comprehensive Tax Base: GST has a broad tax base, covering both goods
and services, which helps in expanding the tax revenue and reducing tax
evasion by bringing previously untaxed sectors into the tax net.
6. Threshold Exemption: GST provides threshold exemptions for small
businesses, allowing them to be exempted from GST registration and
compliance if their turnover falls below a certain threshold limit, thereby
reducing compliance burden for small businesses.
7. Multiple Tax Slabs: GST categorizes goods and services into different tax
slabs - 5%, 12%, 18%, and 28%, along with certain items taxed at 0% and
exempt from GST. This ensures that essential goods and services are taxed at
lower rates while luxury items attract higher taxes.
8. Online Compliance: GST compliance procedures such as registration, filing
returns, payment of taxes, etc., are conducted online through the GSTN
(Goods and Services Tax Network) portal, making the process more
convenient and transparent.
9. Anti-Profiteering Mechanism: GST incorporates an anti-profiteering
mechanism to ensure that the benefits of reduced tax rates or input tax credits
are passed on to the end consumers, thereby preventing undue enrichment
by businesses.
10. Continuous Monitoring and Feedback: GST is designed to be dynamic and
subject to continuous monitoring and feedback, allowing for periodic revisions
and improvements in the tax structure based on the evolving needs of the
economy.
Benefits of GST

1. Simplified Tax Structure: GST replaces multiple indirect taxes with a

single tax system, simplifying the tax structure and reducing compliance
burdens for businesses.
2. Elimination of Cascading Tax Effect: GST eliminates the cascading
effect of taxes, where taxes are levied on taxes, thereby reducing the
overall tax burden on goods and services.
3. Wider Tax Base: GST broadens the tax base by bringing previously
untaxed sectors into the tax net, increasing tax revenues for both the
central and state governments.
4. Promotion of Inter-State Trade: With the implementation of
destination-based taxation for interstate transactions, GST reduces tax-
related barriers to inter-state trade, promoting economic integration and
efficiency.
5. Input Tax Credit (ITC): The availability of input tax credit under GST
allows businesses to claim credits for taxes paid on inputs, thereby
reducing the cost of production and promoting investment in the
economy.
6. Transparency and Compliance: GST promotes transparency in the tax
system by providing a unified platform for registration, filing returns, and
payment of taxes, making compliance easier for businesses.
7. Reduction in Tax Evasion: GST's robust invoicing and input tax credit
mechanism help in curbing tax evasion by creating a traceable and
transparent tax system.
8. Boost to Economic Growth: GST is expected to boost economic growth
by reducing the overall tax burden on businesses, improving supply chain
efficiency, and making Indian goods and services more competitive in the
global market.
9. Smoother Supply Chain: With uniform tax rates and simplified
compliance procedures, GST streamlines the supply chain, reducing
logistics costs and improving efficiency.
10.Facilitation of Make in India Initiative: GST eliminates cascading
taxes and provides input tax credits, making domestic manufacturing
more competitive and supporting the government's Make in India
initiative.
11.Consumer Benefits: GST aims to rationalize tax rates, leading to
potential reductions in prices for certain goods and services, benefiting
consumers.
 12.Promotion of Formalization: GST incentivizes businesses to operate
within the formal economy by providing tax credits and promoting
compliance, thereby reducing the size of the informal sector.

GST Cascading Effect

The cascading effect of taxes refers to the situation where taxes are levied on
taxes, resulting in the taxation of the same product or service multiple times at
different stages of production and distribution. This phenomenon leads to an
inflated tax burden on goods and services, ultimately increasing the prices paid
by consumers.

In the context of the Goods and Services Tax (GST), the cascading effect
primarily arises from the absence of input tax credits under the previous indirect
tax regime. Under GST, input tax credit (ITC) is a key feature that allows
businesses to claim credits for the taxes paid on inputs (such as raw materials,
goods, and services) used in the production process. This means that businesses
can deduct the taxes paid on inputs from the taxes they owe on their final
output.

By allowing businesses to claim input tax credits, GST effectively eliminates

the cascading effect of taxes. Without input tax credits, businesses would have
to pay taxes on the full value of their output, including taxes paid on inputs,
leading to tax on tax. However, with input tax credits, businesses can offset the
taxes paid on inputs against their output tax liability, thereby avoiding double
taxation and reducing the overall tax burden.

The elimination of the cascading effect of taxes under GST has several benefits,
including:

1. Cost Reduction: Businesses can reduce their production costs by

claiming input tax credits, leading to lower prices for consumers.
2. Efficiency: GST promotes efficiency in the production and distribution
process by removing tax distortions and ensuring that taxes are levied
only on the value added at each stage of the supply chain.
3. Competitiveness: GST enhances the competitiveness of Indian
businesses by reducing the cost of production and making their goods and
services more affordable in the domestic and international markets.
 4. Transparency: The elimination of cascading taxes enhances the
transparency of the tax system, making it easier for businesses to
understand and comply with tax regulations.

SUBSUMED UNDER GST

"Subsumed under GST" refers to the process by which various existing indirect
taxes were absorbed or incorporated into the Goods and Services Tax (GST)
regime when it was implemented in India. Under GST, several pre-existing
taxes at both the central and state levels were subsumed into the new tax
structure.

Some of the major taxes subsumed under GST include:

1. Central Taxes:
• Central Excise Duty
• Additional Excise Duties
• Additional Customs Duty (commonly known as Countervailing
Duty - CVD)
• Special Additional Duty of Customs (SAD)
• Service Tax
• Central Sales Tax (CST)
• Central Surcharge and Cess
2. State Taxes:
• Value Added Tax (VAT)
• Sales Tax
• Entertainment Tax
• Luxury Tax
• Taxes on Lottery, Betting, and Gambling
• Entry Tax (not levied by all states)

When GST was introduced on July 1, 2017, these taxes were replaced by the
new unified tax system. This consolidation of taxes aimed to streamline the
taxation system, eliminate the cascading effect of taxes, reduce tax evasion, and
create a unified market across the country.

Subsuming various taxes under GST helped in simplifying compliance

procedures for businesses and reducing administrative complexities associated
with multiple tax regimes prevalent earlier. Additionally, it facilitated seamless
movement of goods and services across state borders, promoting economic
integration and growth.

CONSTITUTIONAL FRAMEWORK-LEGISLATIVE HISTORY OF GST

1. Initial Proposal and Discussion: The idea of GST was first proposed in
India in the early 2000s to streamline the indirect tax system. It
underwent several rounds of discussion and deliberation among
policymakers, economists, and stakeholders.
2. Formation of Expert Committees: Expert committees were set up to
study the feasibility and design of GST, including the empowered
committee of state finance ministers.
3. Constitutional Amendment: The 101st Constitutional Amendment Act,
2016, was passed by both houses of the Indian Parliament to introduce
GST. This amendment conferred concurrent powers to the central and
state governments to levy and collect GST and established the GST
Council.
4. Passage of Central GST (CGST) and Integrated GST (IGST) Bills:
The Central Goods and Services Tax (CGST) Bill and the Integrated
Goods and Services Tax (IGST) Bill were introduced in the Parliament to
provide for the levy and collection of GST by the central government on
intra-state supplies and inter-state supplies, respectively.
5. Passage of State GST (SGST) Bills: Various State Goods and Services
Tax (SGST) Bills were passed by the state legislatures to empower the
state governments to levy and collect GST on intra-state supplies.
6. Establishment of GST Council: The GST Council, consisting of the
Union Finance Minister and state finance ministers, was established to
make recommendations on GST rates, exemptions, and other related
matters.
7. Rollout of GST: GST was officially implemented in India on July 1,
2017, replacing a myriad of indirect taxes such as VAT, excise duty, and
service tax.
CONCULSION
 This legislative journey involved extensive consultations, negotiations,
and consensus-building among different stakeholders at the central and
state levels. It aimed to create a unified tax regime that would simplify
compliance, enhance transparency, and foster economic growth.

GST COUNCIL

1. Composition: The GST Council is chaired by the Union Finance

Minister of India and comprises the finance ministers of all the states and
union territories (with legislatures). It is a federal body that ensures
cooperative federalism by bringing together representatives from the
central and state governments.
2. Functions: The primary function of the GST Council is to make
recommendations on various aspects of GST implementation, including
tax rates, exemptions, thresholds, administrative procedures, and any
other matters related to GST. It aims to ensure uniformity and consistency
in the application of GST across India.
3. Decision Making: The GST Council operates on the principle of
consensus, wherein decisions are made through mutual agreement among
its members. Each member, including the Union Finance Minister and
state finance ministers, has an equal vote in the decision-making process.
4. Meetings: The GST Council meets regularly to discuss and deliberate on
various issues concerning GST. These meetings provide a platform for
members to express their views, raise concerns, and collectively resolve
issues related to GST implementation.
5. Recommendations: Based on discussions and deliberations, the GST
Council makes recommendations to the Union and State Governments on
matters such as GST rates, threshold limits, tax exemptions, and
procedural changes. The governments then implement these
recommendations through legislative and administrative measures.
6. Advisory Body: In addition to its primary functions, the GST Council
also serves as an advisory body, providing guidance and expertise on
GST-related matters to the central and state governments.
 CONCULSION
Overall, the GST Council plays a crucial role in shaping the GST regime
in India by fostering cooperation and coordination between the central
and state governments, ensuring a smooth and effective implementation
of GST, and addressing the needs and concerns of various stakeholders.
STRUCTURE OF GST
The Goods and Services Tax (GST) has a multi-tiered structure in India,
involving both the central and state governments. Here's an overview of
the structure:
1. Central GST (CGST): The CGST is levied and collected by the central
government on intra-state supplies of goods and services. It replaces taxes
such as Central Excise Duty, Service Tax, Additional Customs Duty
(Countervailing Duty), Special Additional Duty of Customs, and Central
Surcharges and Cesses related to supply of goods and services. The
revenue generated from CGST goes to the central government.
2. State GST (SGST): The SGST is levied and collected by the state
governments on intra-state supplies of goods and services. It replaces
taxes such as State VAT, Central Sales Tax, Entertainment Tax, Entry Tax,
Luxury Tax, and taxes on lottery, betting, and gambling. The revenue
generated from SGST goes to the respective state government.
3. 3.Integrated GST (IGST): The IGST is levied and collected by the
central government on inter-state supplies of goods and services,
including imports. It is designed to ensure seamless movement of goods
and services across state borders and replaces the earlier system of
Central Sales Tax (CST) on inter-state sales. The revenue collected under
IGST is apportioned between the central and state governments based on
the destination principle.
4. 4.Union Territory GST (UTGST): Similar to SGST, Union Territory
GST (UTGST) is levied by the Union Territories with legislatures on
intra-UT supplies of goods and services. The revenue generated from
UTGST goes to the respective Union Territory government.
5. 5.Compensation Cess: The GST Council may levy a cess on certain
goods and services to compensate states for any revenue loss arising from
the implementation of GST for a transition period of five years.
6. 6.GST Council: As mentioned earlier, the GST Council is the apex
decision-making body for GST-related matters. It consists of the Union
Finance Minister, who is the Chairperson, the Minister of State for
Finance, and the finance ministers of all the states and union territories
with legislatures. The GST Council recommends tax rates, exemptions,
threshold limits, and other policy matters related to GST.
CONCULSION

This multi-tiered structure of GST ensures that both the central and state
governments have a share in the revenue generated from the taxation of
goods and services, while also facilitating seamless interstate trade and
commerce.
GST ACTS
In India, the Goods and Services Tax (GST) regime is governed by
several Acts that outline the legal framework for the levy and collection
of GST. Here are the key Acts related to GST:
1. Central Goods and Services Tax (CGST) Act, 2017: This Act provides
for the levy and collection of GST by the central government on intra-
state supplies of goods and services. It covers various aspects such as the
scope of supply, registration, payment of tax, input tax credit, and
administrative procedures.
2. Integrated Goods and Services Tax (IGST) Act, 2017: The IGST Act
deals with the levy and collection of GST by the central government on
inter-state supplies of goods and services, including imports and exports.
It provides for the determination of place of supply, treatment of zero-
rated supplies, and settlement of IGST between the central and state
governments.
3. Union Territory Goods and Services Tax (UTGST) Act, 2017: This
Act enables the levy and collection of GST by the Union Territories with
legislatures on intra-UT supplies of goods and services. It is similar to the
CGST Act but applies to Union Territories instead of states.
4. State Goods and Services Tax (SGST) Act, 2017: Each state in India
has its own SGST Act, which provides for the levy and collection of GST
by the respective state government on intra-state supplies of goods and
 services. The SGST Act mirrors the CGST Act but applies at the state
level.
5. Goods and Services Tax (Compensation to States) Act, 2017: This Act
provides for the levy of a compensation cess on certain goods and
services to compensate states for any revenue loss arising from the
implementation of GST for a transition period of five years. The revenue
generated from this cess is used to compensate states for any shortfall in
their GST revenue.
6. GST (Compensation to States) Amendment Act, 2018: This Act
amended the Goods and Services Tax (Compensation to States) Act,
2017, to extend the period for levying the compensation cess beyond the
initial five years.
CONCULSION
These Acts, along with rules, notifications, and circulars issued by the
government and the GST Council, form the legal framework for GST in
India. They govern various aspects of GST administration, compliance,
and enforcement, ensuring a smooth and effective implementation of the
tax regime.
Orientation to CGST,SGST/UTGST and IGST
CGST
The Central Goods and Services Tax Act, 2017 has been enacted to make
a provision for levy and collection of Tax on Intra-State Supply of Goods
or Services or both by the Central Government and the matters connected
therewith or incidental thereto.
Features
1.Central government has power to notify GST rates under CGST Act.
1a. Every supplier shall be liable to be registered in the state or union
territory (other than special category states) from where he makes supply
of goods or services or both, if his aggregate turnover in a financial year
exceeds Rs.20 lakhs. (In case of a person, who is engaged in exclusive
supply of goods, limit of 20 lakhs has been increased to 40 lakhs WEF
1.4.2019)
In case of special category states viz., Tripura, Nagaland, Uttarakhand,
Sikkim, Himachal Pradesh, Arunachal Pradesh, Assam, Manipur,
Meghalaya, Mizoram and Jammu and Kashmir, registration is required, if
his aggregate turnover exceeds Rs. 10 lakhs.
3.A business entity with turnover up to Rs. 150 lakhs can avail the benefit
of a composition scheme under which it has to pay a much lower rate of
tax and has to fulfil very minimal compliance requirements.
4.In order to prevent cascading of taxes, ITC would be admissible on all
goods and services used in the course or furtherance of business.
5. A taxpayer can use the CGST/SGST input tax credit for payment of
IGST. Such payments are to be made in a pre-defined order. (i.e., ITC of
SGST can be used for payment of SGST first and balance for payment of
IGST on outward supply. ITC of CGST can be used for payment of
CGST first and balance for payment of IGST on outward supply. ITC of
IGST can be used for payment of IGST first, CGST second and balance
for payment of SGST on outward supply.)
The liability to pay CGST in relation to supply of goods and services will
arise on the date of:
(i) issue of invoice
(ii) receipt of payment, whichever is the earlier.
6.Every taxpayer shall be assigned a GST compliance rating score based
on his record of compliance. The compliance rating score will be updated
at periodic intervals and be placed in the public domain.
7. Any taxpayer may apply for refund of taxes in cases including:(1)
payment of taxes in excess or(ii) unutilized input tax credit.Upon such
application, the refund may be credited to the taxpayer or to a Consumer
Welfare Fund.The Fund will be used for the purpose of consumer welfare.
8. Every taxpayer would have to self-assess and file tax returns on a
monthly basis by submitting:(1) details of supplies provided, (ii) details
of supplies received and(iii) payment of tax.
9.To mitigate the financial hardships suffered by the tax payer, The
commissioner is empowered to permit the taxpayers to pay GST in
instalments.
 SGST
Each state has passed its own SGST Act, 2017. The SGST Act of each
state is virtually a copy of CGST Act. Even section numbers and sub-
section numbers are same. Rules and notifications are also Identical. The
only change is in respect of mention of state authority instead of central
authority and state tax instead of central tax.
List of States Passed State GST Act 2017
Telangana is the first State to pass the GST Bill while other 12 States
passed the Bill immediately Indudes Bihar, Rajasthan, Jharkhand,
Chhattisgarh, Uttarakhand, Madhya Pradesh, Haryana, Goa, Gujarat,
Maharashtra and Arunachal Pradesh. The remaining States/UTs (with
Legislative Assembly) tock its own time to pass the State GST Bill
1. Telangana on April 9, 2017
2. Bihar on April 24, 2017
3. Rajasthan on April 26, 2017
4. Jharkhand on April 27, 2017
5. Chhattisgarh on April 28, 2017
6. Uttarakhand on May 2, 2017
7. Madhya Pradesh on May 3, 2017
8. Haryana on May 4, 2017
9. Gujarat May 9, 2017
10. Goa on May 9, 2017
Odisha May 11, 2017
12. Assam May 11, 2017
13. Arunachal Pradesh May 12, 2017
14. Uttar Pradesh on 16th May 2017
15. Andhra Pradesh on 16th May 2017
16. Maharashtra 22 May 2017
17. Tripura 24 May 2017
18. Sikkim on 25th May 2017
19. Mizoram on 26th May 2017
20.Nagaland on 27th May 2017
21. Himachal Pradesh on 27th May 2017
Delhi on 31st May 2017
23. Manipur on 5th June 2017
24. Meghalaya on 12th June 2017
25. Karnataka on 16th June 2017
26. Punjab on 19th June 2017
27. Tamil Nadu on 19th June 2017
28. West Bengal take ordinance route for GST on 15th June 2017
29. Kerala take ordinance route for GST on 21st June 2017
UTGST
The Union Territory Goods and Services Tax Bill, 2017 was introduced in
Lok Sabha on March 27, 2017. The Bill provides for the levy of the
Union Territory Goods and Services Tax (UTGST)
Note: India is a Union of States. The territory of India comprises of the
territories of the States and the Union Territories. Currently, there are 29
States and 7 Union Territories; of which, two (Delhi and Puducherry) are
having Legislature.
The center will levy UTGST on the supply of goods and services within
the boundary of a union territory. Further, the union territories, which do
not have legislature, UTGST will be payable. These union territories are -
Andaman and Nicobar Islands, Lakshadweep, Dadra and Nagar Haveli,
Daman and Diu, Chandigarh and other territories (means area inside the
sea between 12 nautical miles to 200 nautical miles inside the sea. Other
territory does not cover Jammu and Kashmir).
New Delhi and Puducherry will enjoy the SGST provisions as both states
have their separate legislatures and have also been considered as the
states by the GST council.
 The provisions of the Central Goods and Services Tax Act, 2017 apply to
this Act. Such provisions include:
(i) Time and value of supply,
(ii) Composition levy,
(iii) Registration,
(iv) Returns,
(v) Payment of tax,
(vi) Assessment,
(vii) Refunds,
(vili) Inspection,
(ix) Search and seizure
(x) Advance ruling,
(xi) Appeals and offences.
All officers of Police, Railways, Customs and those officers engaged in
the collection of land revenue, including village officers and officers of
central tax will assist the tax administrative officers in the implementation
of this Act. The central government has the power to notify GST
rates under UTGST Act.
IGST
The Integrated Goods and Services Tax Bill was introduced in Lok Sabha
on March 27, 2017, The Bill provides for the levy of the Integrated
Goods and Services Tax (IGST) by the centre on inter-state supply of
goods and services.
1.Existing CST (Central state tax, tax on interstate movement of goods)
shall be discontinued
2.The centre will levy IGST in the case of (i) inter-state supply of goods
and services, () imports and exports and (iii) supplies to and from special
economic zones. Supply includes sale, transfer, exchange and lease made
for a consideration to further a business. In addition, IGST will be levied
on any supply which will not fall under the purview of the Central and
State GST Acts
3.The IGST revenue collected by the centre will be apportioned between
the centre and to the state where the supply of goods or services was
received. The collected revenue will be apportioned to the centre at tax
rate specified in the CGST Act. The rest will be apportioned to the state.
IGST is intermediary tax mainly on B2B transactions. It is not envisaged
as final tax, since inputtax credit of IGST will be available to recipient in
another state.
5. If IGST is paid on B2C transaction, the state where
goods/services/both is consumed will get theirshare of SGST.
6. IGST rate is double the CGST rate and will be uniform all over India
7.Since ITC of SGST shall be allowed, the Exporting State will transfer
to the Centre the credit of SGST used in payment of IGST. The Importing
dealer will claim credit of IGST while discharging his SGST liability
(while selling the goods in state itself). Thereafter, the Centre will transfer
to the importing State the credit of IGST used in payment of SGST.
8. The relevant information shall be submitted to the Central Agency
which will act as a clearing house mechanism, verify the claims and
inform the respective state governments or central government to transfer
the funds.
9. The provisions of the CGST Act with respect to registration, valuation,
time of supply of goods and services, returns, refunds, prosecution,
appeals will be applicable to the IGST Act.
10. IGST will be payable on inter-state stock transfers,
branch transfers etc.