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Grant of exemption from GST on transportation of dead bodies by Rail FM 23/2018

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Grant of exemption from GST on transportation of dead bodies by Rail. ं deceased shall be treated neither 85 8 supply of Goods nor a supply of service.

Text of the circular

— | भारत GHR/GOVERNMENT OF INDIA रेल AATCA/MINISTRY OF RAILWAYS (रेलवे FVS/RAILWAY BOARD)

मे नूर मर ने

FREIGHT MARKETING CIRCULAR No. 2 3: of 2018

No. TC-I/2046/2017/GST/Parcel/Pt. ' ~ New Delhi, dated 0q.10.2018

The Principal Chief Commercial Managers, All Zonal Railways

General Manager/PMS,

CRIS, Chanakyapuri, —

New Delhi - 110021

Sub:- Grant of exemption from GST on transportation of dead bodies by Rail. ं

The matter of grant of exemption from GST on transportation of dead bodies by

Rail has been examined in consultation with Accounts Dte. of this Ministry. It is

. advised that as per entry No. 4 of Schedule-III (Section 7 of CGST Act, 2017),

services of funeral, burial, crematorium’ or mortuary including transportation of the

deceased shall be treated neither 85 8 supply of Goods nor a supply of service. Since

transportation of the deceased has not been treated as a supply of Goods or a supply of

service, therefore, there is no requirement of invoice of GST as on date. However,

there is a requirement to furnish ‘Bill of Supply’ which is reported in GSTR-1 Return

(Table-8), and in Table 3.1(c) of GSTR 3B Return. In other words, these transactions eventhough exempt shall get reported to our GSP through CRIS Portal: (2

ZOD 3 d ही (Mudit Chandra) . नि Director Freight Marketing, —- . Railway Board No. TC-II/2046/2017/GST/Parcel/Pt. . New Delhi, dated 04.10.2018 Copy forwarded to:- .

1. The Dy. Comptroller & Auditor General of india(Railways), Room No. 224, Rail Bhavan, New Delhi. .

2. The Principal Financial Advisors, All Indian Railways.

-3. The Principal Directors of Audit, All Indian Railways

i | you’ for Financial Coftinhissicner/Railways

-2]-

PC-3 RC DATA Misc. Notes

| No.TC-11/2046/2017/GST/Parcel/Pt. - = ——sSs«NNew Delhi, datéd 09.10.2018

Copy forwarded for information & necessary action to:

PCCMs, PFAs, All Indian Railways.

CCM (FM)s, All Indian Railways. - .

PCOM, all zonal Railways 7 CRB, MT, FC, Secretary, DG/RHS, Railway Board AM(B), PED (Finance), AM(IT), AM(C), PED (Vig), ED(Rates), PED(A) EDF(C), ED(X)-I, ED(C&IS),EDV(T), ED/Safety, ED(H), ADG/PR, DFC DTC(G), JDA and TC(CR) V(SS), PR, TG-I, TG-II, TG-IV, TG-V & F(C) Branches, Railway Board.

6. MD, Centre for Railway Information System (CRIS), Chanakyapuri, Near National Rail Museum, New Delhi, for making necessary changes in the PMS software

7. MD, IRCTC, 9" Floor, Bank of Baroda Building, 16, Sansad Marg, New Delhi for necessary action.

8. Director General, Railway Staff College, Vadodara.

9, Managing Director, Konkan Railway Corporation Ltd., Belapur Bhavan, Plot No. 6, Sector-11, CBD Belapur, Navi Mumbai — 400 014.

10.General Manager, Metro Railway, 33/1,.J.L. Nehru Road, Kolkata.

11.Chief Commissioner of Railway Safety, Lucknow

12.General Secretary, IRCA, Chelmsford Road, New Delhi for issue of necessary correction slip

13.Director, Institute of Rail transport Management (IRTEM), Manaknagar

Lucknow 2 fa) 7 A (Cen at (Mudit Chandra) Director Freight Marketing

Railway Board

PC-3 RC DATA Misc. Notes

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