A

RESEARCH PAPER

ON THE TOPIC

NO GST WILL BE CHARGED ON THE JUDGEMENT PASSED

BY THE COURT.

RESEARCH PAPER SUBMITTED IN PARTIAL FULFILMENT OF

REQUIREMENTS OF LLM(TAX LAW) DEGREE.

Submitted to:
Submitted by:
Adv.Sunklan Porwal Siddharth Singh

Amity Law School LLM(TL) 2018-19

Amity University A3268718008

TAX ON SALES AND SERVICES

 TABLE OF CONTENTS

 ACKNOWLEDGEMENT

 Certificate of declaration

 SYNOPSIS
 ABSTRACT

 NO GST WILL BE CHARGED ON THE JUDGEMENT PASSED BY THE

COURT.

INTRODUCTION
What is GST.
Under which GST Act Services of courts/tribunals are covered.
Concept of Supply
Conclusion
 References.
 ACKNOWLEDGEMENT

I, SIDDHARTH SINGH student of LLM (TAX LAW), 2nd semester, have taken endeavors in
this research paper. Be that as it may, it would not have been conceivable without the kind help
and help of numerous people and associations. I would like to extend my sincere thanks to all of
them.

I am exceedingly obliged to my faculty of Law, Tax on Sales and Services, Adv. Sunklan Porwal
for their direction and consistent supervision and additionally to provide fundamental data with
respect to the undertaking and likewise for their help in finishing the project on topic “NO GST
WILL BE CHARGED ON THE JUDGEMENT PASSED BY THE COURT.

I would like to express my gratitude towards my parents & appreciations additionally go to my

associate in developing the project and individuals who have eagerly bailed me out with their
capacities.

Submitted to: Submitted by:

Adv. Sunklan Porwal Siddharth Singh

 Certificate of declaration

This is to certify that the project entitled, “NO GST WILL BE CHARGED ON THE
JUDGEMENT PASSED BY THE COURT.” submitted by SIDDHARTH SINGH in partial
fulfillment of the requirements for the award LLM (TL) in AMITY SCHOOL OF LAW, NOIDA
at the AMITY UNIVERSITY is an authentic work carried out by him under my supervision and
guidance.

To the best of my knowledge, the matter embodied in the project has not been submitted to any
other University / Institute for the award of any Degree or Diploma.

Date: 5th March 2019

 SYSNOPSIS

Introduction

What is GST, When it was introduced in India?

Goods and Services Tax (GST) is an indirect tax (or utilization charge) demanded in India on the
supply of products and services. GST is imposed at each progression in the creation procedure,
yet is intended to be discounted to all gatherings in the different phases of generation other than
the last customer. Goods and Services are partitioned into five assessment pieces for the
accumulation of tax - 0%, 5%, 12%,18% and 28%.

The Tax became effective from July 1, 2017, through the implementation of One Hundred and
First Amendment of the Constitution of India by the Indian government. The Tax supplanted
existing numerous cascading taxes exacted by the Central and State governments.

What are the different types of GST in India and under which GST Act Courts/Tribunal
services are covered?

Since GST subsumed indirect taxes of both Central government and state governments, both the
legislatures currently rely upon GST for their indirect tax revenue. Along these lines, the GST
rate is made out of two rates. Intra-state exchanges will convey one of CGST and one of SGST
(if there should arise an occurrence of state) or CGST and UTGST (in the event of Union
Territory). Along these lines, while making an intra-state deal (i.e., deal inside the same state),
the CGST gathered will go to the Central government and the SGST gathered will go the
individual state government in which deal is made. Likewise, SGST or UTGST are supplanted
with IGST when intra-state exchanges are included.

Services by any court or Tribunal established under any law for the time being in force are
secured under Section 7(2)(a) given in Schedule III of CGST Act 2017 which is considered as a
negative rundown and are not to be viewed as a supply of goods and services.
What is the Concept of Supply? Is Services by Courts/Tribunals is taxable under GST?

The Concept of 'supply' is the keystone of the GST engineering which decides the taxability of
an action. Schedule III of the CGST Act decides the activities or transactions which will be dealt
with neither as a supply of goods nor a supply of services.

So Services by Courts/Tribunals are not taxable under GST and listed in the Exemption List.

Review of Literature

Central Goods and Services Act 2017

GST Exemptions for Services under GST (Comparison with Negative List and Exempted
Services covered under Service Tax) by Chhavi Dagga ( Taxguru.in)Goods And Services Tax
(GST) On Professional Services: Impact On Professionals

By Advocate Rahul Sarda (itatonline.org)

Statement of the Problem

Whether or not Services provided by Courts/Tribunals are considered as a supply as per the
Central Goods and Services Act?

Significance of the topic

GST is as of late presented in India and it has been considered as an immense change in the
Indian Indirect Tax framework, That's the reason all parameters of the GST are not investigated
or exceptionally surely knew by us, likewise in India roughly 5 lakhs cases are recorded in
courts/tribunals consistently. Research in this area will help every one of us to comprehend
whether GST is pertinent to Services given by Courts/Tribunals or not.

Objective of the research and Hypothesis.

The main aim isn't simply to see if or not Services given by courts and tribunals are assessable
under GST administration but also to comprehend the idea of 'Supply' covered in the CGST Act
2017 which choose the taxability of the activities.

Scope and limitations

The scope of research is limited to Goods and Services Tax applicability on Services provided by
Courts and Tribunals in India.

Research Methodology

The data source is based on primary and secondary data. Basically secondary data has been
collected from the concerned departmental records, journals and websites. The primary data
information has been gathered from the official of departmental personnel opinions and views.
The methodology is based on observation method only.

Chapterization

The whole research work will keep running into five parts. The first Introduction brings out the
significance of the investigation and states its destinations and speculations. It moreover
incorporates philosophy and impediments. Section II will contain past audits, the history of the
Problems. A Quick look on abstract prosperity will likewise be completed in section II. Section
III will be a methodological piece of the investigation.
 NO GST WILL BE CHARGED ON THE JUDGEMENT PASSED
BY THE COURT.

Introduction

The Central government passed four arrangements of GST Acts in the Budget session in the year
2017. These were Central GST Act, 2017; Integrated GST Act, 2017; Union Territory GST Act,
2017 and GST (Compensation to States) Act, 2017. The Acts were endorsed by the Parliament
after they were presented as a feature of the Money Bill. Following the section of the GST Acts,
the GST Council chose the rate chunks for the Goods and Services to be exhausted under the
GST administration. This guide will enable you to fabricate a fundamental comprehension of
GST, its job in your everyday life and its advantages.

What is GST?

GST (Goods and Services Tax)1 is the greatest indirect tax change in India. GST is a solitary
expense on the supply of goods and services. It is a goal based assessment. GST has subsumed
charges like Central Excise Law, Service Tax Law, VAT, Entry Tax, and so forth. GST is one of
the greatest indirect tax changes in the nation. GST is relied upon to unite state economies and
enhance by and large monetary development of the country.

GST is an extensive indirect tax impose on make, deal, and utilization of products and services at
the national level. It will supplant all aberrant expenses demanded on products and services by
states and Central. Organizations are required to get a GST Identification Number in each state
they are enrolled. There are around 160 nations on the planet that have GST set up. GST is a goal
based burdened where the tax is gathered by the State where products are devoured. GST has
been executed in India from July 1, 2017 and it has embraced the Dual GST display in which the
two States and Central tolls impose on Goods or Services or both.

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https://cleartax.in/s/gst-law-goods-and-services-tax
 1. SGST – State GST, gathered by the State Govt.
2. CGST – Central GST, gathered by the Central Govt.
3. IGST – Integrated GST, gathered by the Central Govt.
4. UTGST – Union territory GST, collected by union territory government.

Why is GST needed in India?

An acquaintance of GST is considered to be a noteworthy advance in the change of indirect tax

assessment in India. Amalgamating of different Central and State charges into a solitary expense
would help relieve the twofold tax collection, falling, a variety of taxes, order issues, assessable
occasion, and so forth., and prompting a typical national market.

VAT rates and controls vary from state to state. Then again, GST gets uniform tax assessment
framework over every one of the states. Here, the charges would be partitioned between the
Central and State government.

Effect of GST on Indian Economy

 GST offers a few advantages to our economy. Here are some key points of interest:
 Make brought together basic national market for India, giving a lift to Foreign
speculation and "Make in India" crusade
 Lift fare and assembling movement and promoting substantive monetary development
 Help in destitution annihilation by producing greater work
 Uniform SGST and IGST rates to lessen the motivating force for tax avoidance.

Impact of GST on Consumers

 GST is additionally helpful for shoppers. Here is the means by which it impacts the
Indian buyers:
 Less difficult Tax framework
 Decrease in costs of products and services because of end of falling
 Uniform costs all through the nation
  Straightforwardness in tax collection framework
 Increment in work openings

Effect of GST on Traders

 GST is likewise has some positive effect on dealers. We should perceive how it
influences the dealers:
 Decrease in variety of assessments
 Alleviation of falling/twofold tax assessment through information charge credit
 More proficient balance of charges particularly for fares
 Advancement of basic national market
 Less difficult expense administration
 Less rates and exceptions
 Qualification between Goods and Services never again required

Types of GST2

Since GST subsumed indirect taxes of both central government (excise duty, service tax,
customs duty, etc.) and state governments (VAT, Luxury tax, etc.), both the governments now
depend on GST for their indirect tax revenue. Along these lines, the GST rate is made out of two
rates. Intra-state exchanges will convey one of CGST and one of SGST (if there should arise an
occurrence of state) or CGST and UTGST (in the event of association region). Along these lines,
while making an intra-state deal (i.e., deal inside a similar express), the CGST gathered will go
to the Central government and the SGST gathered will go the particular state government in
which deal is made. So also, SGST or UTGST are supplanted with IGST when intra-state
exchanges are included.

Thus, you can state that there are four sorts of GST:

1. Central Goods and Services Tax

2. State Goods and Services Tax

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https://www.taxmann.com/blogpost/2000000038/types-of-gst-in-india.aspx
 3. Integrated Goods and Services Tax
4. Union Territory Goods and Services Tax

What is CGST? 3

CGST full frame is Central Goods and Services Tax.

CGST alludes to the Central GST assess that is exacted by the Central Government of India on
any exchange of goods and services charge occurring inside a state. It is one of the two expenses
charged on each intrastate (inside one state) exchange, the other one being SGST (or UTGST for
Union Territories). CGST replaces all the current Central duties including Service Tax, Central
Excise Duty, CST, Customs Duty, SAD, and so on. The rate of CGST is normally equivalent to
the SGST rate. Both assessments are charged on the base cost of the item. See the model beneath
to comprehend it better.
e.g. – In the precedent above, when Suresh deals an item to Pradeep in a similar state
(Rajasthan), he needs to settle two regulatory expenses. CGST is for the Central government
while SGST is for the state. The rate of CGST is 9%, same as SGST. After the utilization of
CGST (9% of Rs 10,000), the last expense of the item will move toward becoming Rs 11,800.
As you can most likely figure, all the expenses in every one of the conditions above are borne by
the end buyer in the last expense, not by the maker or the merchant of the item or administration.
Since GST is exacted on utilization, the state where the item is initially made isn't qualified for
the duty gathered. On the off chance that the assembling state demands an assessment, a similar
will be exchanged to the expanding state through the Central government. Since GST is levied
on consumption, the state where the product is originally manufactured is not entitled to the tax
collected. If the manufacturing state levies a tax, the same will be transferred to the consuming
state through the Central government.

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https://www.quora.com/What-is-GST-How-many-types-of-GST-are-there
What is SGST?

SGST full shape is State Goods and Services Tax.

SGST (State GST) is one of the two expenses imposed on each intrastate (inside one state)
exchange of goods and enterprises. The other one is CGST. SGST is collected by the state where
the products are being sold/acquired. It will supplant all the current state charges including VAT,
State Sales Tax, Entertainment Tax, Luxury Tax, Entry Tax, State Cesses and Surcharges on any
sort of exchange including products and enterprises. The State Government is the sole claimer of
the income earned under SGST. How about we comprehend this with a model.

e.g. – Suresh from Rajasthan needs to pitch a few products to Pradeep in Rajasthan. The item,
initially valued at Rs 10,000, will pull in GST at 18% rate involving 9% CGST rate and 9%
SGST rate. The SGST assess sum here is Rs 900 (9% of Rs 10,000) or, in other words by the
Rajasthan State Government. The rate of the item after SGST will be Rs 10,900.

What is IGST?

IGST full frame is Integrated Goods and Services Tax.

Integrated GST (IGST) is applicable on interstate (between two states) transactions of goods and
services, as well as on imports. This assessment will be gathered by the Central government and
will additionally be dispersed among the separate states. IGST is charged when an item or
administration is moved starting with one state then onto the next. IGST is set up to guarantee
that a state needs to bargain just with the Union government and not with each state
independently to settle the interstate duty sums. We should attempt to comprehend IGST with a
model.

e.g., – Ramesh is a producer in Rajasthan who sold products worth Rs 10,000 to Suresh in
Rajasthan. Since it is an interstate exchange, IGST will be material here. How about we accept
the GST rate is 18% for the specific thing. Along these lines, the IGST sum charged by the
Central Government will be Rs 1800 (18% of Rs 10,000), and the refined rate of the item will be
Rs 11,800.
Presently, GST is an utilization impose that implies just the state where the goods are really
devoured will get the tax reductions, regardless of the assembling state.

What is UTGST (or UGST)?

UTGST full shape is Union Territory Goods and Services Tax.

The Union Territory Goods and Services Tax, commonly referred to as UTGST, is the GST
applicable on the goods and services supply that takes place in any of the five Union Territories
of India, including Andaman and Nicobar Islands, Dadra and Nagar Haveli, Chandigarh,
Lakshadweep and Daman and Diu. This UTGST will be charged notwithstanding the Central
GST (CGST) clarified previously. For any exchange of goods/benefits inside a Union Territory:
CGST + UTGST

The motivation behind why a different GST was actualized for the Union Territories is that the
normal State GST (SGST) can't be connected in a Union Territory without assembly. Delhi and
Puducherry UTs as of now have their very own governing bodies, so SGST is relevant to them.
Under which GST Act Courts/ Tribunal Services are covered?4

 Services by any court or Tribunal established under any law for the time being in force
are secured under Section 7(2)(a) given in Schedule III of CGST Act 2017 which is
considered as a negative rundown and are not to be viewed as a supply of goods and
services.

What is the Taxable Event in GST Law? or When can a GST be charged on
goods or services?

 The Central Goods and Service Tax Act, 2017 was informed on twelfth April 2017. State
GST Laws were passed by the States on comparable lines. The Government is working
extra minutes to bring the indirect tax change from the first July 2017.
 In the GST Law, the assessable occasion would be SUPPLY. Under the current laws
there were numerous assessable occasions, i.e. fabricating, arrangement of services,
deals, and so forth. Under the GST law, a solitary assessable occasion 'supply' will
supplant the different assessable occasions. Henceforth it is the most imperative piece of
the GST law, as it will decide the taxability or generally in the GST law.
 Give us a chance to examine the idea of Supply, as given under the CGST Act. The
meaning of Supply in the CGST Act is a comprehensive one. It is contained in Section 7
of the CGST Act. Aside from Section 7, Schedules I to III are given which disclose
different arrangements identified with supply.

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What is the Concept of Supply under CGST Act.5

SUPPLY includes all forms of supply of goods and/or services such as sale, transfer, barter,
exchange, license, rental, lease or disposal made or agreed to be made for a
consideration by a person in the course or furtherance of business.

IMPORT OF SERVICES

To be treated as supply whenever got for a thought, regardless of whether for individual utilize
or business utilize.

In any case, if import of services is gotten with no thought, at that point it will be treated as
supply in the event that it is gotten by a Taxable individual from a related individual or from any
of his other foundation outside India, and it is in course or encouragement of business.

ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT

CONSIDERATION

 Changeless exchange/transfer of business resources where input assess credit has been
benefited on such resources.
 Supply of products or services between related people, or between particular people as
indicated in section 25, when made in the course or advancement of business. The
estimation of supply in such case will be the open market estimation of such supply. In
the event that open market esteem isn't accessible, be the estimation of supply of goods or
services of the like kind and quality. If value is still not determinable, it will be as
determined by application of rule 4 or rule 5 of Determination of Value of Supply Rules.

Supply of Goods—

by a primary to his operator where the specialist embraces to supply such products in the interest
of the central, or by a specialist to his vital where the operator embraces to get such products in
the interest of the foremost.

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The Value of Supply of Goods between the vital and his operator will be the open market
estimation of the products being provided, or at the choice of the provider, be 90% of the cost
charged for the supply of goods of like kind and quality by the beneficiary to his client.

ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES.

 Exercises to be treated as Supply of Goods

 Any exchange of the title in Goods.
 Any move of title in products under an understanding which stipulates that property in
goods will go at a future endless supply of full thought as concurred
 Where products shaping piece of the advantages of a business are exchanged or discarded
by or under the headings of the individual carrying on the business so as never again to
frame some portion of those benefits, regardless of whether for a thought.
 Supply of products by any unincorporated affiliation or assortment of people to a part
thereof for money, conceded installment or other significant thought.
 Where individual stops to be assessable individual, any products framing some portion of
advantages of business, will be considered to be provided by him, instantly before he
stops to be assessable individual. (Anyway the statement won't make a difference if
business is exchanged as going worry to someone else or it is carried on by close to home
agent who is regarded to be an assessable individual).

Exercises to be treated as Supply of Services

 Any exchange of products or of right in goods or of unified offer in products without the
exchange of title thereof.
 Any rent, tenure, easement, permit to involve arrive.
 Any rent or letting out of the building including a business, modern or private complex
for business or trade, either completely or incompletely.
 Any treatment or process which is being connected to someone else's goods (Job Work)
 Where, by or under the heading of a man carrying on a business, products held or utilized
for the motivations behind the business are put to any private utilize or are utilized, or
made accessible to any individual for use, for any reason other than a reason for the
 business, regardless of whether for a thought, the use or making accessible of such goods
is a supply of services.
 Development of a mind boggling, building, common structure or a section thereof,
including a complex or building expected available to be purchased to a purchaser,
completely or somewhat, aside from where the whole thought has been gotten after
issuance of consummation declaration, where required, by the able specialist or before its
first occupation, whichever is prior.
 Leasing of Immovable Property
 Brief exchange or allowing the utilization or satisfaction in any licensed innovation right;
 Advancement, outline, programming, customization, adjustment, upgradation,
improvement, execution of data innovation programming;
 Consenting to the commitment to forgo a demonstration, or to endure a demonstration or
a circumstance, or to complete a demonstration;
 Exchange of the privilege to utilize any goods for any reason (regardless of whether for a
predetermined period) for money, conceded installment or other profitable thought;
 Works contract incorporating move of property in goods (regardless of whether as
products or in some other frame) associated with the execution of a works contract; and
 Supply, by method for or as a component of any administration or in some other way at
all, of goods, being sustenance or some other article for human utilization or any
beverage (other than alcoholic alcohol for human utilization), where such supply or
administration is for money, conceded installment or other profitable thought.
ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A
SUPPLY OF GOODS NOR A SUPPLY OF SERVICES6

 Services by an employee to the employer in the course of or in relation to his

employment.
 Gifts up to Rs.50000/- in value in a Financial Year, by an employer to an employee.
 Services by any Court or Tribunal established under any law for the
time being in force.
 The functions performed by the MP/MLA/MLC/ Members of Local Bodies.
 The duties performed by any person as a Chairperson or a Member or a Director in a
body established by the Central Government or a State Government or local authority.
 Duties performed by any person who holds any post in pursuance of the provisions of the
Constitution in that capacity.
 Services of funeral, burial, crematorium or mortuary including transportation of the
Deceased
 Sale of Land
 Sale of Building (However Construction of complex or building intended for sale to a
buyer and part of the consideration is received before completion, then it will be treated
as Supply of Services)Actionable claims, other than lottery, betting and gambling.
 Such activities or transactions undertaken by the Central Government, a State
Government, or local authority in which they are engaged as public authorities, as
may be notified by the Central or State Govt, upon the recommendation of the
Council.

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SERVICES
Why Services of Courts/Tribunal are not treated neither as a Supply of Goods
nor a supply of Services?

 Services by any Court or Tribunal established under any law for the time being in force
does not fulfill the criteria of a concept of supply and are listed under negative list under
schedule III of CGST Act.

What is a Negative List ?7

Negative List under GST Regime – Schedule III of the CGST Act 2017: Schedule III in the
CGST Act is much the same as the negative rundown under the administration impose
administration. This Schedule determines exchanges/exercises which will be neither regarded as
a supply of goods nor a supply of services. Presently check list Activities or Transactions Which
Shall Be Treated Neither as A Supply of Goods Nor a Supply 0f Services or Negative List of
products and Services under GST Act 2017.

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 Some Important Clarification issued by Government of India.8

The Ministry of Finance has issued an illumination concerning the accompanying services
affirmed by the GST Council in its 25th gathering hung on eighteenth January 2018, vide
Circular No. 32/06/2018-GST dated 12.2.2018.

Issues –

Is GST leviable on the fees/sum charged in the accompanying circumstances/cases: – (1) A client
pays charges while enrolling protestations to Consumer Disputes Redressal Commission office
and its subordinate workplaces. These expenses are credited into State Customer Welfare Fund's
financial balance.

Consumer Disputes Redressal Commission office and its subordinate workplaces charge
punishment in real money when it is required.

At the point when a man records an interest to Consumers Disputes Redressal Commission
against request of District Forum, sum equivalent to half of aggregate sum forced by the District
Forum or Rs 25000/ - whichever is less, is required to be paid.

Clarification –

Services by any court or Tribunal built up under any law for the present in power is neither a
supply of products nor services. Consumer Disputes Redressal Commissions
(National/State/District) may not be councils actually as they might not have been set up
specifically under Article 323B of the Constitution. Notwithstanding, they are dressed with the
qualities of a council by virtue of the accompanying: – (1) Statement of articles and reasons as
made reference to in the Consumer Protection Bill express that one of its items is to give fast and
basic redressal to buyer debate, for which a quasijudicial apparatus is tried to be set up at
District, State and Central levels.

The President of the District/State/National Disputes Redressal Commissions is a man who has
been or is met all requirements to be a District Judge, High Court Judge and Supreme Court
Judge individually.
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These Commissions have been vested with the forces of a common court under CPC for issuing
summons, authorizing participation of litigants/witnesses, gathering of proof,
disclosure/generation of records, examination of observers, and so on.

Every procedure in these Commissions is considered to be legal procedures according to

segments 193/228 of IPC.

The Commissions have been considered to be a common court under CrPC.

Appeals against District Commissions mislead State Commission while advances against the
State Commissions deceive the National Commission. Offers against National Commission
mislead the Supreme Court. In perspective of the aforementioned, it is thusly illuminated that
charge paid by disputants in the Consumer Disputes Redressal Commissions are not leviable to
GST. Any punishment forced by or sum paid to these Commissions will likewise not pull in
GST.
Conclusion

Goods and Services Tax (GST) is an indirect tax (or utilization charge) demanded in India on the
supply of products and services. The Tax became effective from July 1, 2017, through the
implementation of One Hundred and First Amendment of the Constitution of India by the Indian
government. The Tax supplanted existing numerous cascading taxes exacted by the Central and
State governments.

Since GST subsumed indirect taxes of both Central government and state governments, both the
legislatures currently rely upon GST for their indirect tax revenue.

Services by any court or Tribunal established under any law for the time being in force are
secured under Section 7(2)(a) given in Schedule III of CGST Act 2017 which is considered as a
negative rundown and are not to be viewed as a supply of goods and services.9

The Concept of 'supply' is the keystone of the GST engineering which decides the taxability of
an action. Schedule III of the CGST Act decides the activities or transactions which will be dealt
with neither as a supply of goods nor a supply of services.

So Services by Courts/Tribunals are not taxable under GST and listed in the Exemption List.

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covered-service-tax.html
 BIBLIOGRAPHY

Dailies:

The Hindu

The Indian Express

Website:

www.gov.nic.in

http://www.referencer.in/GST/Files/GST_Tax_Services_Negative_List.pdf

https://taxguru.in/goods-and-service-tax/gst-exemptions-services-gst-comparison-negative-list-
exempted-services-covered-service-tax.html

https://www.lakshmisri.com/Uploads/MediaTypes/Documents/L&SWeb_Tax_TopDisc_Negativ
e_List.pdf

http://www.dhc.co.in/uploadedfile/1/2/-1/GST%20Circular%20-
%20Clarifications%20regarding%20GST%20in%20respect%20of%20certain%20services%20as
%20decided%20in%2025th%20GST%20Council%20meeting.pdf