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| Circular number | Commercial Circular No. 45 of 2017 |
|---|---|
| File number | No. 2014/TG-I/23/PRS |
| Date | 2017-06-24 |
| Type | Commercial Circular |
| Topic | uts |
| Directorate | Traffic Commercial |
| Official PDF | indianrailways.gov.in |
Implementation of Goods and Services Ticket Suvidha Kendra (YTSK) As in the case of service tax at present, YTSK shall be
~ GOVERNMENT. OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD) No. 2014/TG-I/23/PRS Terminal/Pt.2 Dated: 24.06.2017 Chief Commercial Managers, ~ All Zonal Railways. (Commercial Circular no 4 § of 2017) . (GST) on Yatri Sub: Implementation of Goods and Services Ticket Suvidha Kendra (YTSK) Please refer to. this office letter no, TC: dated 09.06.2017 wherein approach paper for implementation an Tax on the subject of Traffic Commercial Directorate has be y all zonal issued through YTSK are essentially window tickets and. GS fare will be charged as in the case of window tickets.GST will also be applicable on service charge collected by YISK. As in the case of service tax at present, YTSK shall be responsible for collection and deposition of GST on service charge. The location of supplier will be the piace of sale of ticket by YTSK and place of supply will be the place of origin (embarkation) of the customer. The logic of GST will be applicable accordingly. In case of unregistered customers, the ticket will be-the tax invoice for fare and YTSK will he required to issue separate invoice for the GST collected on the service charges. . 1.1 It is clarified that in case of unregistered customers (G2C), the protocol ‘followed in issuance of ticket would be the same as in case of a normal PRS/UTS ticket 1.2 Tickets would not be issued by. ¥YTSK licensee to G2B (registered user) customers . 2. Necessary instructions may be issued to all concerned accordingly. 3. This issues with the concurrence of Finance Directorate of the Ministry of Railways Vee (Vikram Singh) Director Passenger Marketing Railway Board. No. 2014/TG-1/23/PRS Terminal/Pt.2 Date: 29.06.2017 Copy forwarded to: ) FA & CAO, All Zonal Railways. रो ". Director (Audit), All Zonal Railways, Ce for Financial Commissioner, Railways South Central Railway/Moula Ali, .SE Railway/s ' “2 Railway/Udaipur, Director, Indian Railway Institute of Transport Man: Bypass 42. 13. 14, _ College, Vadodaras”” =~ 5 | _ The Principals, Zonal Railway.Training Institutes, Centr =: Chelmsford Road; New Delhi ~~ opy to:.. 1. CCM/PMs and CCM/PSs, all. Zonal Railways EDV(T), EDFC, DVI, DF(C), PPS/FC, OSD/TC F(C) & V¢SS)-btanches of Railway Board GGM/IT/IRCTC, B 148, 11th Floor, Statesman House, Barakhamba Road, - New Delhi - 110001 Managing Director, CRIS, Chanakyapuri, New Delhi Director General, Professor/Training. &. Professor/Commercial: Railway Staff Eastern Railway/Bhuli-Dhanbad, Northern, Railway/Ch railway/Muzaffarpur, NF Railway/Alipurduar, Sout General: Secretary, All India Railwaymen Federation ¢ AIRF Road, New Delhi _ -Secrétary General, Federation of Railway Officers Association. €FROA), Room No. 370; Rail Bhawan, New Delhi : . Secretaty General, Indian Railways Promotee Officers .Federe Room No. 268, Rail Bhawan, New Delhi Secretary General, All India RPF Association, Room No: 256-D, Rai! 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 |. | CBD Belapur, Navi Mumbai-400614 He नंद AE मूह Ae He मे / : भारत सरकार /GOVERNMENT OF INDIA. रेल Farera/MINISTRY OF RAILWAYS (रेलवे at)/RAILWAY BOARD सं. 2014/टीजी-1/23/पीआरएस टर्मिनल/पार्ट.2 दिनांक: 2७207 मुख्य वाणिज्यक . प्रबंधक, सभी क्षेत्रीय रेलें. (2017 का वाणिज्य परिपत्र सं. 45) विषय: यात्री टिकट सुविधा केन्द्र (वाईटीएसके) पर माल एवं सेवा कर (जीएसटी) का कार्यान्वयन करना। कृपया इस कार्यालय के दिनांक 09.06.2017 के. पत्र सं. टीसी-11/2910/2017/जीएसटी/2 का अवलोकन करें जिसमें यातायात वाणिज्य निदेशालय के इस विषय पर माल और सेवा कर के कार्यान्वयन के लिए सभी क्षेत्रीय tat को एक दृष्टिकोण पत्र जारी किया गया है। इस पत्र का पैरा ए. 10 वाईटीएसके से संबंधित है, जिसमें निम्नानुसार उल्लेख किया गया है: मारतीय tat में . वाईटीएसके:. प्राधिकृत निजी ठिकट aha एजेंट हैं। वाईटीएसकै दूवारा जारी की गई टिकरटें अनिवार्यता' fast fae हैं zie इन पर fast टिकटों की भांति ही जीएसटी प्रभार लिया जाएगा। वाईटीएसके दृूवारा लिए गए सेवा कर पर भी जीए
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