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| Circular number | Commercial Circular No. 48 of 2017 |
|---|---|
| File number | No. 2012/TG.1II/631/9 |
| Date | 2017-07-01 |
| Type | Commercial Circular |
| Topic | catering |
| Official PDF | indianrailways.gov.in |
Applicability of Goods and Service Tax (GST) on Tea/Coffee, Breakfast and Standard Meals Conditioning and Central Heating and @18% on static unit with Air Conditioning and Central
GOVERNMENT OF INDIA भारत सरकार MINISTRY OF RAILWAYS रेल मंत्रालय (RAILWAY BOARD रेलवे बोर्ड) No. 2012/TG.1II/631/9 New Delhi dated 3¢.06.2017 The General Managers All Indian Railways The CMD/IRCTC New Delhi CMD/KRCL, Navi Mumbai (८० ns Caveuter Meo4® A 2o\7) Sub: Applicability of Goods and Service Tax (GST) on Tea/Coffee, Breakfast and Standard Meals Ref: Board’s letter of even no. dated 21.12.2012 (CC 78 of 2012) The issue of implementation of Goods and Service Tax (GST) on Tea/Coffee, Breakfast and Standard Meals on Indian Railways has been examined in consultation of Finance Commercial Dte. of Railway Board. Accordingly, following are advised:- 1. The chargeable GST on catering services on railways is as under:- (i) For static units not having facility of air conditioning or central heating at any time _ during the year- 12% with full Input Tax Credit (ITC) (ii) For static units having facility of air conditioning or central heating at any time during the year -18% with full Input Tax Credit (ITC) (iii) For Mail/Express trains -18% with full Input Tax Credit (ITC) 2. The above GST on catering charges is applicable w.e.f 01.07.2017. 3. Further, the rates notified vide Commercial Circular No. 78 of 2012 remain unchanged after applicability of GST but are now inclusive of GST rates @12% for static units without Air Conditioning and Central Heating and @18% on static unit with Air Conditioning and Central Heating. Further, for mobile catering units (where catering charges are not included in the ticket fare), the rates remain same as in Commercial Circular No.78 of 2012 but will be inclusive of GST @18%. This issues with the concurrence of Finance Dte. of Railway Board and approval of Board (MT). ः :. (Smita कई) Exe. Director (T&C) Railway Board Please acknowledge receipt of this letter. No. 2012/TG.II1/631/9 New Delhi dated 30 .06.2017 Copy to: (i) FA&CAOs, All Indian Railways for information (ii) ADAT/Railways (iii) EDPM, ED(Rates), ED(C&IS), MD/CRIS, CCM(PMs) 9 ye Indian Wve . For Financial Co ae Railways
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