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GST in Indian Railways

Modification GST on transportation of passenger by Rail

Modification GST on transportation of passenger by Rail

Implementation of Goods & Services (GST) on transportation of passenger by Rail

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

Commercial Circular No. 45 of 2018

No.TC 11/2910/2017/GST/2

New Delhi, dated 24.08.2018

The General Managers,
All Zonal Railways,

Sub: Implementation of Goods & Services (GST) on transportation of passenger by Rail.

Ref: 1. Commercial Circular no. 41 of 2017 dated 23.06.2017.

In partial modification of Commercial Circular 41 of 2017, Ministry of Railways desire that the directions given under para 6 (ii) shall be treated as withdrawn.

2. Accordingly, circular journey tickets shall now be issued in all classes including AC & First class w.e.f. 01.09.2018.

3. All circular journey tickets passengers shall be treated as unregistered customer (B2C) as far as applicability of GST is concerned. This methodology shall be adopted only in case of PRS generated circular journey tickets.

4. Rate of GST shall be 5% at present of the total fare.

5. All other terms and conditions of CC. No. 41 of 2017 shall remain the same.

6. This issues with the concurrence of Finance Directorate of Ministry of Railways.

sd/-
(Shelly Srivastava) Director
(Passenger Marketing)
Railway Board

Source: http://www.indianrailways.gov.in

Goods and Services Tax (GST) on Yatri Ticket Suvidha Kendra (YTSK)

Goods and Services Tax (GST) on Yatri Ticket Suvidha Kendra (YTSK)

Implementation of Goods and Services Tax (GST) on Yatri Ticket Suvidha Kendra (YTSK)

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)

No. 2014/TG-I/23/PRS Terminal/Pt.2

New Delhi, Dated: 16.01.2018

Principal Chief Commercial Managers,
All Zonal Railways.

(Commercial Circular no. 05 of 2018)

Sub: Implementation of Goods and Services Tax (GST) on Yatri Ticket Suvidha Kendra (YTSK).

Instructions stipulating the methodology for issuance of tickets through YTSK under the current GST regime were issued vide this office letter of even number dated 29.06.2017 (Commercial Circular no.45 of 2017).

1.1 To further clarify this matter, collection of service charges, payment of tax and issuing of tax invoice under the GST structure have been examined in consultation with Accounts Directorate of the Ministry of Railways. The clarification in this regard is as follows:-

i. As per Section 31(2) of the Central Goods and Service Tax Act; 2017 (“The CGST Act”) read with Rule 54(4) of the CGST Rules, 2017, tax invoice includes a ticket issued by a supplier of passenger transportation service containing all the details (except the address of the recipient) as required under Rule 46. This implies that “Ticket” issued,by Indian Railways through the YTSK Licensee, bearing the GST Identification Number (GSTIN) of IR along with other required details, can be construed as tax invoice of IR.

ii. The service charges collected for booking a ticket through the YTSK licensee form an integral part of the value of the transportation service provided by IR to the passengers. The service charge will be subjected to the same tax treatment as applicable to the underlying transportation service for which the ticket is issued.

iii. In case of tickets for non-AC classes, no GST is imposed, however, – YTKSs are authorised to collect prescribed service charges on non-AC class tickets also. Hence in this case since service charges will become part of the fare, GST shall not be imposed on the service charge component of non-AC class tickets also.

iv. IR shares 25% of the service charges collected from both issuance and cancellation of reserved tickets with the YTSK licensee. 100% share of the service charges collected from issuance of unreserved tickets is retained by the licensee. The said share is the consideration for the services provided by the YTSK licensee to IR.

v. Those YTSK licensees who are registered with GST, have to issue a GST tax compliant invoice on IR for the service charges due to him / her (75% or 100% as the case may be) out of the service charge collected from the passengers along with applicable GST, which at present is @ 18%. The said GST will be collected and paid to the credit of the Government by the YTSK licensee himself In case YTSK agent is not registered with GST then no GST shall be charged by him.

vi. At present, service charges due to YTSKs collected by the Railways are adjusted in the payments to be made by them. Similarly in case of GST also adjustments can be made. However, a statement on this account shall be issued to YTSK so as to make him aware of the amount of GST to be deposited by him.

vii. IR would be eligible to take and utilize utilize the input tax credit (ITC) of such GST paid to the YTSK licensee.

2. Necessary instructions may be issued to all eoncerned accordingly.

3. This issues with the concurrence of Accounts Directorate of the Ministry of Railways

sd/-
(Harvinder Singh)
Jt. Director Traffic Commercial (G)
Railway Board

sd/-
(V Prakash)
Joint Director(Accounts)
Railway Board

sd/-
(Pallavi Joshi)
Director Finance(Commercial)
Railway Board

Source: http://www.indianrailways.gov.in

Impact GST in Railway Catering

Impact GST in Railway Catering

5% GST applicable to supply of food and drinks made available in trains, platforms or on stations

Ministry of Finance

5% Uniform rate of GST to apply in all railway catering services in trains or on stations

With a view to remove any doubt or uncertainty in the matter and bring uniformity in the rate of GST applicable to supply of food and drinks made available in trains, platforms or stations, it has been clarified with the approval of the competent authority that the GST rate on supply of food and drinks by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms (static units), will be 5% without input tax credit. The copy of letter F.No. 354/03/2018-TRU dated 31.03.2018 (Order No. 2/2018 – GST) issued to the Railway Board is available atwww.cbec.gov.in.

Impact of GST on Railway Fare

Impact of GST on Railway Fare

GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
RAJYA SABHA

QUESTION NO 786

ANSWERED ON 21.07.2017

Impact of GST on railway fare

786 Shri Ram Nath Thakur Will the Minister of RAILWAYS be pleased to satate :-
(a) the impact of GST on railway fare;
(b) whether it has hiked railway AC fare too much;
(c) whether due to impact of GST, the present fare of every class has almost doubled in comparison to last few year; and
(d) the steps being taken to reduce its impact on common man?

ANSWER   MINISTER OF STATE IN THE MINISTRY OF RAILWAYS (SHRI RAJEN GOHAIN)

(a) & (b) There is no impact of GST (Goods & Services Tax) on passenger fare of Sleeper and other non-AC classes (except First Class). The impact on Air-conditioned and First Class services is minimal as GST rate is five percent as compared to 4.5% Service Tax (including Cess) which was being levied.

(c) No, Sir.

d) There is no impact of GST on common man as it is not applicable on passengers of Second Class and Sleeper Class.

GST in Indian Railway – Parcel Traffic – FAQ

GST in Indian Railway – Parcel Traffic – FAQ

Frequently asked question (FAQ) on GST (Parcel Traffic)

1. The categories of parcel traffic in which GST is applicable?

GST is applicable on total freight of parcel traffic (All description/ leased or non-leased) and merchandise items commercial use) booked as luggage.

2. What are the exemptions in which GST is not levied in parcel and luggage traffic?

(i) Luggage traffic i.e., personal baggage belonging to the travelling passengers (excluding merchandise items for commercial use.)
(ii) Relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap.
(iii) Defence of military equipment’s;
(iv) Newspaper or magazines registered with the Registrar of News papers;
(v) Railway equipment’s or materials;
(vi) Agricultural produce;
(vii) milk, salt and food grain including flours, pulses and rice;
(viii) Organic manure

3. What is the rate of GST on Parcel Traffic?

GST is levied @ 5% on the total freight.

4. When goods and service tax is collected ?

Goods & Services Tax is collected at the time of booking and preparation of Parcel Way Bill/ Luggage ticket/ Money receipt.

5. Whether GST shall be applicable on Wagon Registration Fee (WRF)?

Yes.

6. Whether refund GST is permissible in case of any refund of either Wagon Registration Fee or Freight charges?

Yes.

Click Here to Download the Original Frequently asked question (FAQ) on GST (Parcel Traffic)

Source : http://www.indianrailways.gov.in