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| Circular number | Commercial Circular No. 29 of 2016 |
|---|---|
| File number | No. TC-H/2910/2012/Service |
| Date | 2016-05-31 |
| Type | Commercial Circular |
| Topic | fares |
| Currency | Historical — likely superseded |
| Official PDF | indianrailways.gov.in |
Levy of Krishi Kalyan Cess on the service tax leviable on transportation of passengers by rail The General Secretary,All India Railwaymen’s Federation, Room No.253,Rail Bhavan, N.Delhi
(भारत सरकार) GOVERNMENT OF INDIA) (रेल मंत्रालयं) MINISTRY OF RAILWAYS) (रेलवे बोर्ड RAILWAY BOARD) नरक के के 1 के (Commercial Circular No. 2.4 of 2016) No. TC-H/2910/2012/Service Tax New Delhi, dated 31.05.2016 The General Managers, All Zonal Railways. SUB: Levy of Krishi Kalyan Cess on the service tax leviable on transportation of passengers by rail. REF: i. Commercial Circulars No.32 of 2015 dated 26.05.2015 & 68 of 2015 dated 13.11.2015 ii. Ministry of Finance Notification No. 29/2016- Service Tax dated 26.05.2016. Ministry of Finance vide their Notification No. 29/2016- Service Tax dated 26.05.2016 have decided vide i: their Notification No. 39/2012- Service Tax, dated the 20" June, 2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 481E, dated, 20" June, 2012 in Explanation 1, after clause (d), the following clause shall be inserted, namely:- “(e) Krishi Kalyan Cess as levied under sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016).” Krishi Kalyan Cess @ 0.5% shall be levied on the value of all taxable services w.e.f. 01-06-2016. 2. Accordingly, following changes shall be made in the Commercial Circular No. 68 of 2015 dated 13-11-2015:- “Service tax of 14%, Swachh Bharat Cess of 0.5 % and Krishi Kalyan Cess of 0.5% are chargeable on 30% of total passenger fare equivalent to 4.50% of the total fare in first class and all AC classes.” 3. The increase in service tax shall be applicable w.e.f, 01-06-2016 on the tickets issued/booking made on or after 01-06-2016. Service Tax increase is not leviable on tickets issued prior to 01- 06-2016. 4, CRIS may make necessary changes in the software to reflect the different elements of Service Tax correctly and separately. 5. Other terms and conditions shall remain the same as per various circulars/notifications issued on this subject. a 6. This issues with the concurrence of Finance Directorate of Mini stry of Railways, 7. Necessary instructions shall be issued to the all concerned, Vor (Vikram an Director Passenger Marketing Railway Board No. TC-II/2910/2012/Service Tax New Delhi, dated 31.05.2016 Copy forwarded for information to: . 1. The Dy. Comptroller & Auditor General of India (Railways), Room No.224, Rail Bhavan, New Delhi. 2. The FA&CAOs, All Indian Railways. 3. The Principal Director of Audit, all Indian Railways. @ 9 ws} 4 tte at ony ee eS for Financial Commissioner/R4ilway, 2}. PC-3 P- Service Tax No.TC-II/29 10/2012/Service Tax New Delhi, dated 31 .05.2016 ‘a ः व Copy forwarded for information & necessary action to: Rep ND 10. 11. 12. 13. 14, 15. 16. CCMs, All Indian Railways. CCM (PM)s, All Indian Railways. CRB, MT, FC, Secretary, DG/RHS, Railway Board. AM(B), Adv (Finance), AM(IT), AM(C), Adv (Vig), Adv(Rates), ED(A), EDF(C), ED(X)-I, ED(C&IS),EDV(T), ED/Safety, ED(H), ADG/PR, DFC, DTC(G), JDA and TC(CR), V(SS), PR, TG-I, TG-II, TG-IV, TG-V & F(C) Branches, Railway Board. MD; GM/PRS, GM/UTSCentre for Railway Information System (CRIS), Chanakyapuri, Near National Rail Museum, New Delhi, for making necessary changes in the PRS and UTS softwares. MD, IRCTC, 9" Floor, Bank of Baroda Building, 16, Sansad Marg, N.Delhi. Director General, Railway Staff College, Vadodara. Managing Director, Konkan Railway Corporation Ltd., Belapur Bhavan, Plot No. 6, Sector 11, CBD Belapur, Navi Mumbai — 400 014. ‘ General Manager, Metro Railway, 33/1, J.L. Nehru Road, Kollata. Chief Commissioner of Railway Safety, Lucknow General Secretary, IRCA, Chelmsford Road, New Delhi for issue of necessary correction slip to Coaching Tariff No. 26 part-I (४०.1) The General Secretary,All India Railwaymen’s Federation, Room No.253,Rail Bhavan, N.Delhi The General Secretary, National Federation of Indian Railwaymen, Room No. 256-E, Rail Bhavan, New Delhi. The Secretary General, All India R.P.F. Association, Room No. 256-D, Rail Bhavan, N.Delhi The Secretary General, Federation of Railway Officers Association, Room No. 256-A, Rail Bhav
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