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| Circular number | Commercial Circular No. 04 of 2019 |
|---|---|
| Date | 2019-01-01 |
| Type | Commercial Circular |
| Topic | uts |
| Currency | Historical — likely superseded |
| Official PDF | indianrailways.gov.in |
Accounting and GST (Goods & Services Tax) process flow in respect of YTSK (Yairi Ticket Suvidha Kendra) transactions General Secretary, National Federation of Indian Railwaymen (NFIR), 3, Chelmsford Road,
| No, 2018/TG-1/23/YTSK-GST New Delhi, Dated} 9.01.2019 , PFA & CAO, All Zonal Railways. Cg १ * . Coens Le GOVERNMENT OF INDIA (BHARAT SARKAR) MINISTRY OF RAILWAY (RAIL MANTRALAYA: (RAILWAY BOARD) . केक के थे के a tt tn ee. GM/PRS, CRIS, Chanakyapuri, New Delhi-110021. Ali Zonal Railways. (Commercial Circular no. obot 2019) Sub: Accounting and GST (Goods & Services Tax) process flow in respect of YTSK (Yairi Ticket Suvidha Kendra) transactions. Ref: (i) Northern Railway’s letter no. 315/MC/Policy YTSK/2014 dt. 01.01.2019. . (ii) South Central Railway’s letter no. C/CR/YTSK/ Correspondence/14-17 di, 26.11.2018. instructions delineating applicability of GST on YTSK had been issued vide Commercial Circulars no. 45/2017 and 05/2018, However, queries have, thereafter, been raised by Zonal Railways and YTSK. Associations vis-a-vis Accounting procedure in respect. of YTSK related transactions. In response, inputs have been taken from Northern and South Central Railways vide letters referred to above, . 2. Based on the feedback fumished by Northern and South Central Railways, the matter. has been examined in consultation with Accounts Directorate of the Ministry of Railways. Accounting and GST’ process flow vis-a-vis YTSK. related transactions clarifying the methodology for collection and deposit of GST by YTSK has now been framed.’ The same is enclosed herewith. 3. This issues with the concurrence of Finance Directorate of Ministry of Railways. . . SLR Tew <a 15 Samir ar) Director Traffic Conumercial (G) Railway Board DA: As above, No, 2018/TG-1/23/YTSK-GST | Dated: 19.01.2019 Copy forwarded to: Director (Audit), All Zonal Railways. for Financi: ao 2.1 Necessary instructions may be issued to all concerned accordingly. . } | | लि Railways 10. 11. 12. 13. 14. CCM/PMs and CCM/PSs, all Zonal Railways EDV(T), EDFC, DVT, DF(C), PPS/FC, OSD/TC, F(C) & V(SS) branches of Railway Board GGM/IT/JIRCTC, B 148, 11th Floor, Statesman House, Barakhamba Road, New Delhi -.". 110001 Managing Director, CRIS, Chanakyapuri, New Delhi Director General, Professor/Trawning & Professoz/Commercial Railway Staff College, . Vadodara लि The Principals, Zonal. Railway Training Institutes, Central Railway/Bhusawal, Eastem ' Railway/Bhuli-Dhanbad, Northern Railway/Chandausi, East ‘Central. railway/Muzaffarpur, , NF Railway/Alipurdyar, Southern Railway/Trichy, South Central Railway/Moula Ali, SE. Railway/Sini, North Western Railway/Udaipur ‘Director, Indian Railway Institute of Transport Management, Hardoi Bypass Road Manak Nagar, Ducknow-226001 1 General Secretary, National Federation of Indian Railwaymen (NFIR), 3, Chelmsford Road, New Delhi 7 Getieral Secretary, All India Railwaymen Federation ( AIRF), 4, State Entry Road, New Delhi . Secrétary General, Federation of Railway Officers Association (FROA), Room No. 370, Rail~ Bhawan, New Delhi . Secretary General, Indian Railways Promotee Officers Federation (IRPOF), Room No. 268, ' Rail Bhawan, New Deihi Secretary General, All India RPF Association, Room No. 256-D, Rail Bhawan, New Delhi CTM, Metro Railway, Metro Rail Bhawan, 33/1, J.L. Nehru Road, Kolkata-71 MD, Konkan Railway Corporation Ltd,, Belapur Bhavan, Plot No.6, Sector 11, CBD Belapur, Navi Mumbai-400614. oe a NE TR SE ENE RE, पिला wa ene me नाश ee ee ' | YTSK e Commercial Circular No. 05/2018 clearly brings out that Service charges collected for booking of a.ticket through YT'SK licensee form an integral part of the value of the _ transportation of service provided. by IR. Therefore the service charges will be subj écted to the same tax treatment as applicable to the underlying transportation services for which. tickets are issued. . Type of Transaction Transactions | Passenger . | PRS _issued Harnings | through YTSK~- Taxable transactions (.e | AC Class} व ‘PRS issued ः through YTSK--- Exempted transactions (i.e non-AC Class) Service ' YTSK to raise Charges Invoice on Zonal payable to | Railways for zeceiving _
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