Levy of 1% Kerala Flood Cess (KFC) on tickets booked in AC & first class for B2C intra-state taxable supply

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Summary

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

Text of the circular

(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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Related circulars

• Related: Commercial Circular No. 35 of 2019
• Related: Commercial Circular No.32 of 2015
• Related: Commercial Circular No. 32 of 2015
• Related: Commercial Circular No. 29 of 2016
• Related: Commercial Circular No. 41 of 2017

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