Levy of GST on transportation of goods in trucks under Roll on- Roll off (Ro-Ro) services

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Summary

Levy of GST on transportation of goods in trucks under Roll on- Roll off (Ro-Ro) services shall exempt due commodities from levy of GST, as per its mapped commodities, in

Text of the circular

Addendum to Board's letter no. TCR/1078/2017/16 dated 17.07.2019

भारत सरकार GOVERNMENT OF INDIA Yet मंत्रालय MINISTRY OF RAILWAYS (vad बोर्ड RAILWAY BOARD)

No.TCR/1078/2021/GST/3371933 _ ~ Dated:29.08.2023

General Managers All Indian Railways

Sub: Levy of GST on transportation of goods in trucks under Roll on- Roll off (Ro-Ro) services

Ref:

i. GST Notification No. 12/2017 Central. Tax (Rate) dated 28.06.2017. — ii. Railway Board’s Rates Circular No.19 of 2017 dated 30.06.2017 and corrigenda thereto. — ii. Railway Board letter No.TCR/1078/201728 dated 29.09.2017 iv. Railway Board letter No.TCR/1078/2017/05 Pt. dated 26.06.2018.

v. Railway Board letter No.TCR/1078/2017/19 dated 22.03.2018.

vi. Railway Board letter No.TCR/1078/2017/16 dated 17.07.2019 vii. Rates Circular No.17 of 2022 dated 06.07.2022 vii. Board's letter.No.TCR/1078/2020/RORO/DFCCIL/3333602 dated 19.04.2023

1. Notification No.12 of 2017-Central Tax (Rate) dated 28.06.2017 (refer (i) above), | vide entry at S.No.20 has stipulated ‘NIL’ GST rate on services by way of transportation by rail from one place in India to another of following goods:

a. Relief material for victims of natural or man made disasters, calamities, accidents _ or mishap;

b. Defence or military equipments;

c. Newspapers or magazines registered with registrar or newspapers;

d. Railway equipment and material (Omitted vide Accounts’ GST Circular 08/2022

and Corrigendum No.1 to Rates Circular No.19 of 2017 dated 15/07/2022 w.e.f

. 18/07/2022)

e. Agriculture produce

f. Milk, Salt and food grain including flours, pulses and rice; and Organic manure

2. Railway Board, vide ref: iii above, have issued mapping of above exempted commodities vis-a-vis corresponding commodities contained in IRCA Goods Tariff

3. The subject matter has been reviewed in consultation with Accounts Directorate. It has been. decided to extend the due GST exemption to certain commodities; as applicable (refer 1. above), for transportation in trucks under Roll on Roll off services

4. Consignor shall mandatorily declare the name of commodities (as per Goods Tariff), being carried in the truck, in loading annexure. Terminal Management System (TMS) shall exempt due commodities from levy of GST, as per its mapped commodities, in accordance with Railway Board’s letter dated 29.09.2017 (refer iii above). The

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‘and matched with the HSN code of GST exempted commodity to check any case of misdeclaration. There should be random checks to prevent any case of misdeclaration and if any found shall be dealt with strictly as per the extant guidelines

5. In case of trucks loaded with mixed commodities (i.e. GST applicable and. GST- exempt commodities), GST at applicable rate shall be levied on whole consignment which is 5% as per the extant rules

6. All commodities, other than those notified as exempted from levy of GST shall continue to be charged at applicable GST rates, i.e. at 5% as per the extant rules.

by Railway Board letter dated 26.06.2018 (refer iv above)

: 8. GST on. other ancillary charges viz. Terminal Access, Siding, Shunting, Stabling;

Punitive charge for overloading etc. to be levied on transportation of exempted commodities in container by Rail as per Railway Board letter dated 22,03.2018 (refer v above) shall also be applicable for Ro-Ro services. .

. 9. CRIS shall make the necessary modifications in the software for implementation of above instructions. Railway Receipt/Annexures shall contain the commodity name.

10. These instructions shall come into force w.e.f. 01.09.2023, and shall remain in force till further advice

11. This issues with the approval of Accounts Directorate and with the concurrence of |

७ भू.

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Finance Directorate of Ministry of Railways

निदेशक यातायात वाणिज्य (दर)

रेलवे बोर्ड,

dtcr@rb.railnet.gov.in 011-2304 7359

~ No. TCR/1078/2021/GST/3371933 ) oo, , Dated:29.08.2023 Copy for information to:-

_ 1. Princip

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