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| Circular number | Commercial Circular No. 56 of 2018 |
|---|---|
| File number | No. 2014/TG-1/23/PRS |
| Date | 2018-01-19 |
| Type | Commercial Circular |
| Topic | uts |
| Official PDF | indianrailways.gov.in |
Applicability of GST on Annual System Access Charges, Annual License Fees of YTSK and Penalties imposed upon YTSKLs Secretary General, Indian Railways Promotee Officers Federation (IRPOF), Room
= OF INDIA (BHARAT SARKAR) MINISTRY OF RAILWAY(RAIL MANTRALAYA) (RAILWAY BOARD) oR | ‘No: 2014/TG-1/23/PRS Terminal/Pt.2 New Delhi, Dated 909.2018 | | Principal Chief Commercial Managers, All Zonal Railways. (COMMERCIAL CIRCULAR NO. 560F 2018) Sub: Applicability of GST on Annual System Access Charges, Annual License Fees of YTSK and Penalties imposed upon YTSKLs. Ref: (i) Central Railway’s no. C/CRS/BB-407/YTSK Scheme/Pt.1 dated 19.01.2018. (ii) Western Railway’s letter no. C 550/17/0 YTSK Vol. If dated 16.04.2018 Queries had been raised by Central and Western Railways, seeking clarification on applicability of GST vis-a-vis certain provisions of the YTSK scheme. 1.1 The matter has been examined in consultation with Accounts Directorate of the Ministry of Railways and it has been decided that GST shall be applicable on different transactions under YTSK scheme as follows:- Taxable under Reverse’ : Charge Mechanism | 2. Necessary instructions may be issued to all concerned accordingly. || | ' 3... ' This issues with the concurrence of Finance Directorate LB the Ministry of Railways. (Samir Kumar) Director Traffic Commercial (G) <a दर Railway Board ं No. 2014/TG-1/23/PRS Terminal/Pt.2 Dated: .09.2018 Copy forwarded to: | | FA & CAO, All Zonal Railways. ES 7 Director-(Audit), All- Zonal Railways. SN 2 | " for Financial Commis oad Baht ‘ways | | 2] — 10. 11. 13, 14. CCM/PMs and CCM/PSs, all Zonal Railways. EDV(T), EDC, DVT, DE(C), PPS/FC, OSD/TC, FC) & V(SS) branches - of Railway Board. . GGMI/IT/IRCTC, 8 148, 11th Floor, Statesman House, Barakhamba Road, New Delhi - 110001 Managing Director, CRIS, Chanakyapuri, New Delhi. Director General, Professor/Training & Professor/Commercial Railway Staff College, Vadodara. . | The Principals, Zonal Railway Training Institutes, Central. Railway/Bhusawal, Eastern Railway/Bhuli-Dhanbad, Northern Railway/Chandausi, East Central railway/Muzaffarpur, NF Railway/Alipurduar, Southern Railway/Trichy, South Central Railway/Moula Ali, SE Railway/Sini, North Western Railway/Udaipur. Director, Indian Railway Institute of Transport Management, Hardoi Bypass Road, Manak Nagar, Lucknow-2260011. . General Secretary, National Federation of Indian Railwaymen (NFIR), 3, Chelmsford Road, New Delhi. ° ‘General Secretary, All India Railwaymen Federation ( AIRF), 4, State Entry Road, New Delhi. . Secretary General, Federation of Railway Officers Association (FROA), Room No. 370, Rail Bhawan, New Dethi. Secretary General, Indian Railways Promotee Officers Federation (IRPOF), Room No. 268, Rail Bhawan, New Dethi. Secretary General, All India RPF Association, Room No. 256-D, Rail 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 11, CBD Belapur, Navi Mumbai-400614. के मद के के के की के = सरकार (GOVERNMENT OF INDIA) रेल मंत्रालय (MINISTRY OF RAILWAYS) (रेलवे aS/RAILWAY BOARD) सं. 2014/टीजी-/23/पीआरएस टर्मिनल/पार्ट 2 ः नई दिल्ली, दिनांक 25.09.2018 प्रधान मुख्य वाणिज्यिक प्रबंधक, सभी ' क्षेत्रीय tet (2018 का वाणिज्यिक परिपत्र सं. 56) विषय: afte सिस्टम उपयोग प्रभार, वाईटीएसके a वार्षिक लाइसेंस शुल्क और वाईटीएसकेएल्र पर लगाए गए जुर्माने पर जीएसटी की प्रयोजनीयता। संदर्भ: (i) मध्य ad का. दिनांक 19.01.2018 का पत्र सं... सी/सीआरएस/बीबी- 407/वाईटीएसके योजना/पार्ट॥॥।. (i) पश्चिम रेलवे का दिनांक 16.04.2018 का पत्र सं. सी550/17/0वाईटीएसके वॉल्यूम ॥. मध्य और पश्चिम रेलवे cant कुछ प्रश्न पूछे गए थे, जिनमें वाईटीएसके थोजना के कुछ 2 प्रावधानों पर जीएसटी की प्रयोजनीयता के संबंध में स्पष्टीकरण मांगा गया था। 1.1 to मंत्रालय के लेखा निदेशालय के परामर्श से इस मामले की जांच की गई है, और यह विनिश्चय किया गया है कि वाईटीएसके योजना के अंतर्गत विभिन्न लेन-देन से संबंधित जीएसटी निम्नानुसार लागू होगा:- क्र. सं. | प्रतिफल की प्रकृति [aw daar a _|एचएसएन कोड _ 1. प्रतिभूति जमा यह कोई संचय नहीं है pe 2, प्रतिभूति जमा की जब्ती | मुक्त... 9997 3. | एकबारगी saftey पंजीकरण | रिवर्स प्रभार व्यवस्था
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