20 1 4ffG-U23l?RS Terminal/ft.2. Copy forwarded to: Joint Director(. Railway. Delhi, Dated: | 5 .Ot.ZOtf ... C/: Media C
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GQ\/FFNTUF,FIT OIT Itvtll4
(}FJRA{LWAYS fu9EIS-SSERY G"AIr"V/AY BCARB) No. 2014lTG-I/23IPFiSTerminal/?t.2
NewDelhi,Dated:i6 .01.201S
PrincipalChief CommercialManagers, .illlZonal Railways. (Commercial Circular no. Ai of 20lB) Sub: Implementation of Goods and ServicesTax (GST) on yatri Ticket Suvidha Kendra (YTSK). Instructions stipulating the methodology for issuance of tickets YTSK under the current GST regime wer€ issuedvide this office number dated 29.A6.2A17(CommerciallCircular no. 45 of 2}fi\.
1.1 To further clarify this matter,collectionof service and issuing of tax invoice under the GST structure consultation with Accounts Directorate of the Mini clarification in this regard is as follows:-
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Asper section3rQ) of the central coodsfu&sce
CGSTAct') read with Rule54Q) of thffiffi{nutes,
includesa ticket issuedby a suppl, containingall the details (excqt"rfu@ss underRule46. This inipliesthat*ffi
tax in
TaxAet, 2017(,,The
Zal7, tax invoice
nger transportation service
of the recipient)as required
the YTSKLi,censee.bea aiong ri,itlt otltei re quil
ii.
he caitstrueC as tax in.vo-iceof lF,.
The service charges gi br boaking a ticket tlrattgh the WSK licensee value of the transportation service provided by .for* a.n integral IR to the ot e service charge will be subjected to the ssme tax treatment as e.to the underlying transpartation servicefor which the ticket
itr
ts for non-AC c,l.asses, no GST is imposed,however, YTKSs ised to collect prescr'ibedsewice chargeson non-AC class tickets 'ence in this case since service chargeswill becamepart af thefare, |clcetsalso. IR shares 25% of the service cltarges-collectedfrom both issuance,and cancellation of reserved tickets wtith the YTSKlicensee.100% share of tke service eharges collectedfrom issuanceofunreserved tickets is retained by the licensee.The said share is the considerationfor the servicesorovided bv tke YTSK licensee to IR.
Those YTSK licenseeswho are ;,egisteredwith GST, have to issuea G&T tax
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j00% as the case mqy be) out of the serviee cltarges csllected from tlte passengels alang with applice,bleGST, vskich at present is @ I8%. The said GST witt be collected arudpaid to tke credit afJhe Governmentby the YTSKlicensee ltimself, In case YTSK agent is not rigistered wtth GST then no GST shalt be charged by hirn. vi.
At present, service chargbs dre to YTSKs collected by the Railways are adjusted in the payments to be made by them. Similarly in ease of GST also adjustrnentscan be made. However, a statement on this aecaunt shall be issued to WSK so as to make him aware of the amount of GST to be depositedby him.
vii.
IR would be eligible to take a,rtdutilize tlze input tax credit €fq GSTpaid to the WSK licensee.
2;' : .
of such
Necessaryinstructions rnay be issuedto ail concemed
3. This issueswith the Raiiwavs.
--ffio
iif AccountsDirectorate \*
Pmkash) (Harvinder $ingh) (G) Director( Joint Jt. Director Traflic Commercial Railway
s*x% %w
r Finance{Commercial)
Delhi,Dated: | 5 .Ot.ZOtf
No. 2014ffG-U23l?RS Terminal/ft.2 Copyforwardedto: Cony to: l
CCI{/PMs andCCM,rySs,aU
a
of RailwayBoard. , F(C) & V(SS)branches llouse.Barakhamba Road.New Delhi - 110001 GGIv{/IT/IRCTC,B 148,1lth : ManagingDirector, Sri,NewDellii. Railway StaffCollege,Vadodara. & Frofessor/Commercial Director General, RailwayiBhusawal, EasternRailway/BhuliInstitutes, Cent'al The Principals, NF Railway/Alipurduar, i, East Centralrailway/Iv1uzaffarpur, Dhanbad, South Central Railway/TvloulaAli, SE Railway/Sini, North Westem Southern Rail RailwayAJdffiur.
EDV(T),EDFC,DVT, DF(C),
3. ^ 6.
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lway Institute of Transport Management, Hardoi Bypass Road, Manak Nagar,
, National Federationoil Indian Railwaymenfl{FIR), 3, ChelmsfordRoad,New
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NATIONAL FEDERATION OF INDIAN RAILI4/AYMEN (N.F.I.R.) 3, Chelmsford Rgad, New Delhi
No. II/9|/Part II i. copy torwarded to the Geneml secretaries of aflihated rlnions of NFIRfor information,
C/: Media CentrelNFIR.
Dated 17/02/2018
sf .''\-( _?
I
(Dr. M. Raghavaiah) General
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