Implementation of Goods & Services Tax (GST) on transportation of passenger by rail
GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
New Delhi, dated 05.07.2017
COMMERCIAL CIRCULAR NO. 49 OF 2017
The General Managers,
All Zonal Railways.
SUB: Implementation of Goods & Services Tax (GST) on transportation of passenger by rail
REF: 1. This office letter no. TC-II/2910/2017/GST/2 dated 09.06.2017 containing detailed approach paper for implementation of Goods & services Tax (GST).
2. Commercial Circular no. 41 of 2017 dated 23.06.2017
3. Commercial Circular no. 43 of 2017 dated 29.06.2017
Vide commercial circular 43 of 2017 dated 29.06.2017 it was instructed that in case the ticket has been booked in advance before implementation of GST and the same is. cancelled after implementation, total amount of service tax charged at the time of booking shall not be refunded to passenger in cash/shall not be transferred in the account from which transaction took place in case of e-tickets, etc.
2. Due to problems being faced by passengers as well as Railway staff at the reservation counters, the same has been reviewed and it has now been decided that in case the ticket has been booked in advance before 01,07,2017 and the same is cancelled in that case total amount of service tax charged at the time of booking shall be refunded.
3. Accordingly, as regards refund, para A (viii) of procedure to be followed by Zonal Railways of commercial circular no. 41 of 2017 dated 23.06,2017 shall be followed and commercial circular’ no. 43 of 2017 dated 29,06.2017 shall be treated as withdrawn.
4. CRIS shall ensure necessary changes in the software and compile the data regarding the number of tickets cancelled, refund made, Service tax/GST refunded etc. for debit to be raised from the concerned department in respect of service tax and GST.
5. Necessary instructions may be issued to all concerned,
6. Wide publicity should be given through different media.
7. This issues in consultation with Accounts Directorate and Finance (commercial) Directorates.
Director Passenger Marketing
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Source : http://www.indianrailways.gov.in