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GST ON PASSENGER TRANSPORTATION

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Summary

(i) In case of cancellation of tickets, refund amount’ due-as per refund rule shall be refunded’to

Text of the circular

SOAMTELLILSE 260ु०2/2

TULL LAT 1544 From an (CHITA UT) GOVERNMENT OF INDIA) ं (Tet मंत्रालय) MINISTRY OF RAILWAYS) (TAT WE PAILWAL BOARD oo.

COMMERCIAL CIRCULAR NO, 42 OF 2017 — Ne TCH291G/2017/G8T/2 . New Delhi, dated 29° 06.2017 «

The Genzral Manage ;

All Comal Pzibways, ‘2

SUE, implementation of Goods & Services Tax (GST) ) on transportation of passenger by rail.

REF: |. This office letter-no. TC D291 0/201 7/GST/2 dated 69.06.2017 containing detailed approach paper for implementation of Goods & cervices’ Tax (GST)

2. Commercial Ciréular no, 41 of 2017 dated 23.06.2017

,

In partial modification of commercial circular no. 41 of 2017 Ministry of Railways desire that para Alviii) of procedure to be followed by Zonal Railways shall be substituted as under:-

A. (aii) Refund, The following procedure may be followed for refiind of fare and Service tax/GST for AC and first class tickets:-

(i) In case of cancellation of tickets, refund amount’ due-as per refund rule shall be refunded’to passenger. ¢ .

(it) Cancellatio~ ‘lerkage charge “applicable az - per Refund tule “and GST amount: on.

cancellation/cizi, age Charge sill be seperately levied by Railwayé

(iii) In case the ticket has been booked in advance before impleméntation of GST and the same is cancelled after implementation of GST, refund amount due 25 per refund rule shal) be refunded to | passeng However, total amount of service tax charged et the time ‘of booking shall not 96 refunded to passenger in cash/shal] not be transferred in-the a¢count from which transaction took place in case of e-tickets, ctc. Refiind of service tax shall be made only after Ministry of Railways gets refund from the Department. The cancelled ticket shall be treated ay-ercdit note for getting ' refund of service tax amount ः ;

a की ee ae @ दर et) की w Chee tet A

. (iv) In case the ticket has been purchased‘and cancelled after implementation of GST; there will be ” levy of GST at the time of purchase and-if the same is:cancelled, GST refund indicated in the cancelled ticket will be treated as-Credit Note. CST on the amount refundable to passenger will be

“given in cash across the counter. . ow "dca pth agle

i ‘

CRIS shall ensure neceSsaty changes in the software and conmpile the data-regarding the number of tickets cancelled, refund inade; GST/Service’ tax: to be refunded etc. for the above two types of transactions,

re. SX . नि ; . , om JUL-@3-2817 10:47 From: ID:CCC SEC ०9९: 2821 Rio

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-2- Necessary instructions may be issued all concemed * ५

कि !

ही

his Issmes 2m consultation with, i Di * हे किक Zh Consultation with Accovats Directurete and Finance (commercial) Directorates.

a

er

(Vikram Sidgh )

Director Passenger Marketing Railway Board

Noe TOUT M07 nn: oan. :

Save, ew Delhi, dated 74.06.2017

> {we UY. Compoeller & Auditor General of India ia’ (Rai! के, Roos NewDen: MS neve! OF india’ (Railways), Room \ gs Rail Bhavan,

2. The FASC AN. 211 teste bent की ee MEL AUS, All Indian Railweys.

2 he Principe! Dkrectes nv And: T) Tart Reid : 4 एक STIRS: Latector of Audis, all Indian Reilways. 6 ‘

for Financial] दीपा Railways

\-

10/208 7/GST2 So New Delhi, dated Dy .06.2017

Copy forwerded for information & necessary action to:*

CRB, MT, FC, Secretary, DG/RHS, Reilway Board,

AM(B), Adv (Finance), AM(IT}, AM(O), Adv (Vig), Adv(Rates), ED(A);-EDF(C) ED(X)- E BD(C&IS\EDV(T), EDSsiety. EDGD, ADGIPR, DFC, DTC(G), IDA and TC(CR) WSS), PR, TG- TG, TGIV, TC-V & F(C) Branches, Railway Board 8 _ MD -GMPRS, GMIUTS, Centre for Railway Infomation System (CRIS) Chanakyapuri atonal Rail Museum, New Deihi, for making necessary changes nthe PRS and UTS

—_

Gs poe

9® Floor, Berk of Bardds Building’ 16, Sansad Marg, N.Delhi for negessary

ememmmging Director, Korken Reiiway Corporation Lid, Belapur Bhavan. Pl, No:

; जा, ६ छा) Belepur, Navi Mumbai - 400914. - . ae Meenas pecign

- General Manage, Mewe Railway, 33/1, JL. Neb

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