Applicability of GST rates on services associated with Transit Cargo both to and from Nepal and Bhutan

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Summary

Applicability of GST rates on services associated with Transit Cargo both to and from Nepal and Bhutan with transit cargo both to and from Nepal and Bhutan.

Text of the circular

भारत सरकार GOVERNMENT OF INDIA
Ta मंत्रालय MINISTRY OF RAILWAYS
(रेलवे बोर्ड RAILWAY BOARD)

No. TCR/1078/2022/TransitCargo/3394213 Dated : 16.09.2022

The General Manager,
All Zonal Railways.

Sub: Applicability of GST rates on services associated with Transit Cargo both to
and from Nepal and Bhutan.

Ref. :
i) Tax Research Unit, Department of Revenue Ministry of Finance's Circular
No.177/09/2022-TRU dated 03.08.2022;
ii) Notification No.12/2017 — Central Tax (Rate) dated 28.06.2017;
iii) Notification No.30/2017 — Central Tax (Rate) dated 29.09.2017;

tte जीव

Reference above, subject applicability of GST, in terms of reference (i) above, the
exemption under S.No.9B of reference (ii) & (iii) above, covers services associated
with transit cargo both to and from Nepal and Bhutan.

The movement of empty containers/ goods train from Nepal and Bhutan after
delivery of goods there, is a service associated with the transit cargo to Nepal and
Bhutan and therefore, covered by the exemption.

This issues with the approval of Accounts Directorate of Ministry of Railways.

ana Eng

Director, Traffic Commercial (Rates)
Railway Board.

dtcr @rb.railnet.gov.in

011- 2304 7359

Copy to:

1. Managing Director/CRIS
CRIS Complex, Chanakyapuri
New Delhi-110021.

2. CAO/FOIS
CRIS Complex,
Chanakyapuri, New Delhi-110021.

Rail Bhavan, Raisina Road, New Delhi-110001. ta भवन, रायसीना रोड, नई दिल्‍ली -110001.

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