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| Circular number | Commercial Circular No. 30 of 2019 |
|---|---|
| File number | No.TC-II/2910/2017/GST-Passenger |
| Date | 2019-05-25 |
| Type | Commercial Circular |
| Topic | refunds |
| Official PDF | indianrailways.gov.in |
Levy of 1% Kerala Flood Cess (KFC) on tickets booked in AC & first class for B2C intra-state taxable supply Kerala Flood Cess (KFC) shall be levied on all Intra-State Taxable supply (in the
(भारत सरकार) GOVERNMENT OF INDIA) रिल मंत्रालय) MINISTRY OF RAILWAYS) (tat बोर्ड RAILWAY BOARD) Commercial Circular no. 70 of 2019 No.TC-II/2910/2017/GST-Passenger fare New Delhi, dated श्र G .06.2019 The General Manager, Southern Railway. SUB: Levy of 1% Kerala Flood Cess (KFC) on tickets booked in AC & first class for B2C intra-state taxable supply. REF: 1. Notification no. G.O.(P)} No. 79/2019/Taxes dated 25.05.2019 of Government of Kerala. 2, RBA Circular No. 45/2019 dated 30.05.2019, In pursuance of notification issued by Government of Kerala, Ministry of Railways have decided to levy 1% KFC on tickets booked in AC & first class for B2C intra-state taxable supply in the location of Kerala. The detailed procedure for levy of KFC on transportation of passengers by rail shall be as under:- 1. Kerala Flood Cess (KFC) shall be levied on all Intra-State Taxable supply (in the location of Kerala), which includes transportation of passengers in all AC & first classes. 2. The rate of KFC shall be 1% of total fare. (Sample calculations are annexed), 3, The KFC amount shall not be rounded off and shall be printed up to two decimal places.. 4. This shall be applicable on tickets issued on or after 01.07.2019. | 5. No refund of KFC shall be granted on cancellation of ticket if the same has been deposited to the State Government. In other words, once the data is transferred to GSP, no refund of KFC is permissible. 6. KFC amount shall be shown separately on tickets. 7. All other terms and conditions shall be followed as per provisions for implementation of Goods & services Tax (GST). 2/- -2- 8. Commercial inspectors and TIAs should visit all important stations and ensure that KFC are levied on tickets issued as per the KFC rules. Commercial officers should also make surprise checks at the stations and ensure that KFC are levied from date of implementation of KFC. 9, This issues in consultation with Accounts Directorate and with the concurrence of Finance (commercial) Directorate of Ministry of Railways. 10, CRIS shall ensure necessary changes in the software. 11. Necessary instructions may be issued to all concerned. 12. Wide publicity should be given through different media. STs (Samir Kumar) Director Traffic Commercial(G) Railway Board No. TC-II/2910/2017/GST-Passenger fare New Delhi, dated 2 .06.2019 Copy forwarded for information to: 1. DAI (Railways), Room No.224, Rail Bhavan, New Delhi. 2. The PFA, Southern Railway. 3. The Principal Director of Audit, Southern Railway. Se for Financial Commisgidner / Railways No.TC-II/2910/2017/GST-Passenger fare New Delhi, dated 9 6 .06.2019 Copy forwarded for information & necessary action to: 1. CRB, MT,FC, Secretary, DG/RHS, Railway Board. 2. PED(Vig), DIP, Railway Board. 3. MD, Centre for Railway Information System (CRIS), Chanakyapuri, near National Rail Museum, New Delhi for necessary Software changes. 4, MD, IRCTC, 11 Floor, Statesmans House, B- 148, Barakhmabha Road, New Delhi-110 001. 9. Managing Director, Konkan Railway Corporation Ltd., Belapur Bhavan, Plot No, 6, Sector 11, CBD Belapur, Navi Mumbai- 400 014. 6. General Secretary, IRCA, Chelmsford Road, New Delhi for issue of necessary correction slips to Coaching Tariff. Ve ' Director Traffic Commercial(G) Railway Board Slenaeenand थे gin a (भारत सरकार) GOVERNMENT OF INDIA (रेल मंत्रालय) MINISTRY OF RAILWAYS (रेलवे बोर्ड) RAILWAY BOARD RBA No. 45 /2019 GST Circular No. 17/2019 No. 2017/AC-II/1/11/GST References 30" May, 2019 General Managers, All Zonal Railways/Production Units. Sub :- Statutory provisions relating to Kerala Flood Cess (KFC). Railway Board’s letter of even No. dated 29" May, 2019 may be perused wherein detailed notification regarding Statutory provisions relating to KFC were notified. This will be effective for a period of two years w.e.f. 1.6.2019. In this regard, following clarifications are also issued:- a) KFC shall be levied on intra-state supplies of goods or services o
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