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Levy of Goods & Service Tax (GST) on transportation of Goods by Rail

No. TCR/1078/2022/GST/3399822 · 2022-07-15
Circulargeneral

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Circular numberNo. TCR/1078/2022/GST/3399822
Date2022-07-15
TypeCorrigendum
Topicgeneral
Official PDFindianrailways.gov.in

Summary

Levy of Goods & Service Tax (GST) on transportation of Goods by Rail Sub: Levy of Goods & Service Tax (GST) on transportation of Goods by Rail.

Text of the circular

Corrigendum No.01 to Rates Circular No.19 of 2017

भारत सरकार GOVERNMENT OF INDIA
रेल मंत्रालय MINISTRY OF RAILWAYS
(Xora बोर्ड RAILWAY BOARD)

No. TCR/1078/2022/GST/3399822 Dated : 15.07.2022

General Managers
All Indian Railways

Sub: Levy of Goods & Service Tax (GST) on transportation of Goods by Rail.

Ref : Rates Circular No. 19 of 2017; GST Circular No. 08/2022 from Account
Directorate of Railway Board.

जे मे से मे हे

1. Reference above, in compliance of the announcement made by the GST Council,
Government of India Ministry of Finance in its 47" meeting, regarding withdrawal of
exemption to levy of GST on transportation by rail or a vessel of railway equipment
and material, para 2.0 iv of Rates Circular No. 19 of 2017 shall be treated as
DELETED.

2. Henceforth, GST shall be applicable on transportation charges @ 5% on rail
transportation of railway equipment and material by goods train, Passenger/ Mixed/

_ Parcel trains.

3. These instructions shall come into force w.e.f 18.07.2022 and shall remain
applicable till further advice.

4. All other terms and conditions notified with respect to GST implementation shall
remain the same.

5. This issues in consultation with Accounts Directorate of Ministry of Railways.

mtx,

Director, Traffic Commercial (Rates)
Railway Board.

dtcr@rb.railnet.gov.in

011- 2304 7359

Rail Bhavan, Raisina Road, New Delhi-110001. रेल भवन, रायसीना रोड, नई दिलली-110001, Page 1 of 2

Corrigendum No.01 to Rates Circular No.19 of 2017

No. TCR/1 078/2022/GST/3399822 Dated :15 .07.2022
Copy for information and necessary action to:-

. Principal Chief Commercial Managers, All Indian Railways.

. Principal Chief Operation Managers, All Indian Railways.

. Principal Financial Advisor, All Indian Railways.

Deputy C&AG of India (Railways), Rail Bhawan, New Delhi.

Managing Director, CRIS Chanakya Puri, New Delhi-21.

The Chief Administrative Officer, FOIS/CRIS, Chanakya Puri, New Delhi-21.
Managing Director, Konkan Railway Corporation, New Mumbai-400614.
Director General, National Academy of Indian Railways, Vadodara.
General Secretary/IRCA, New Delhi

10. CMD/DFCCIL, New Delhi

11. Director, Indian Railways Institute of Transport Management, Lucknow.

anor ory

Director, Traffic Commercial (Rates)
Railway Board.

dtcr@rb.railnet.gov.in

011- 2304 7359

१9 99 74 छ छा की हि १9 पा

Copy to:-

OSD/MR, EDPG/MR -— for kind information of Hon'ble MR.
Chairman &CEO, M(O&BD), M(F) Railway Board, _

AM(C), AM(T), AM(Vig), AM(Revenue), PED(TTM),

AM(C), AM(T), AM (Vig), AM(Revenue), PED(TTM),
EDTC(R),ED(FM), EDF(C), EDTT(F), EDTT(S),

TC(CR) & FC Branches of ‘Railway Board.

Rail Bhavan; Raisina Road, New Delhi-110001. रैल भवन, रायसीना रोड, नई दिलूली-110001. Page 2 of 2

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