GST in Indian Railways Catering

GST in Indian Railways Catering

Catering Segment

● The chargeable GST on catering services on railways is as under:-

(i) For static units not having facility of air conditioning or central heating at any time during the year- 12% with full Input Tax Credit (ITC)
(ii) For Static units having facility of air conditioning or central heating at any time during the year- 18% with full Input Tax Credit (ITC)
(iii) For Rajdhani/Shatabdi/Duronto and other Mail/Express trains-18% with full Input Tax Credit (ITC)
(iv) GST on catering services of other premium trains like Tejas, Gatiman, Shivalik etc. shall be levied @ 18%.

● The above GST on catering charges is applicable w.e.f. 01.07.2017.

● The impact of new GST regime on catering will be as given below:

a) In case of, Mail/Express Trains, the charges of onboard catering of Standard Meal Items will not change even after 1st July,2017 i.e. they will continue to be available on existing rates even after 1st July 2017 onwards- a big relief to passengers.

b) In case of Rail Neer, the charges will remain unchanged even after 1st July,2017- a big relief to passengers.

c) In case of static catering units on stations, the charges of Standard Meal Items will not change even after 1st July,2017 i.e. they will continue to be available on existing rates even after 1st July 2017 onwards- a big relief to passengers..

d) In case of Rajdhani, Shatabdi, Duronto,Tejas etc trains where catering charges are included in the fare, the charges of catering component will change/ get modified as per the new GST w.e.f 01st July,2017.