Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 9-12-2017 – E-ticket Now it is common to book railway tickets in advance electronically. On booking of the ticket we may take the hard copy of the ticket that may be shown to the checker at the time of travel. We will also received SMS immediately on the booking indicating the PNR number, train number, date of travel, Class, seat number. At the time of travel showing the SMS is enough for travel along with showing of identity card such as PAN card or aadhar card or voter ID card. In the advanced technology we almost neglect to take hardcopy of the e-ticket. Even if we take the hard copy we only notice the train time, seat number, birth allotted, departure time, arrival time only. No one will read the entire contents in the ticket. While I was travelling from Madurai to Chennai on 29.11.2017 by Pearl City Express (Train No. 12694) in second AC, due to time availability I happened to read the entire ticket. I was anxious
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gets refund from the Central Excise Department. The cancelled ticket shall be treated as credit note for getting refund of service tax amount. Fare Details In the said ticket the fare details are given as below- Ticket Fare (inclusive of GST ₹ 54.54.) = ₹ 1150/- IRCTC Service charge (Inclusive of GST) = ₹ 0/- Travel Insurance premium (inclusive of GST) = Rs/.0/- Total fare (all inclusive) = ₹ 1150/- GST details In the ticket the Indian Railways GST details are indicated as below- Supplier information Invoice No. PS17413798846211 (inclusive of PNR No- PNR No. is 4137988462) Address – Indian Railways, New Delhi. SAC Code – 996421 (Long distance transport services of passengers through rail network by railways for distance beyond 150 kms. ) GSTIN – 07AAAGM)289C1ZL Recipient information GSTIN; Name; Address (Since I am unregistered person under GST the above information is not there. All the three columns are left blank) If any registered person wants to avail inpu
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as per the logic of application, GST Vide Appendix A; As regard duty pass, privilege pass, any other complimentary passeswhich are not reimbursed to railways etc., and where no money transaction is involved, GST shall not be levied. On concessional tickets/Privilege Ticket Orders (PTO) tickets, etc., GST shall be levied at the prescribed rate on total actual fare collected after concession/rebate. The GST amount shall not be rounded off.In case of showing separate amount for CGST and SGST/UTGST in that case also GST amount shall be separately mentioned up to two decimal place.As regards rounding of charging fare, after levy of GST on the total fare charged including Superfast Surcharge, reservation fee etc., as applicable therefore it shall be rounded off as per approved principles. As per provisions of GST, certain facility already available to the passenger shall be withdrawn in AC classes and first class ticket to implement the GST Guidelines- In case of combined return journey tic
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d on the tickets booked in advance.This shall be applicable on tickets issued on or after 01.07.2017. In case of mobile tickets, location of supplier shall be originating station and mobile tickets shall be issued only to unregistered users. Commercial Inspectors and TIAs should visit all important stations and ensure that GST is levied on tickets issued as per GST rules.Commercial Officer should also make surprise checks at the stations and ensure that GST is levied from the date of its implementation. All other terms and conditions shall be followed as per approach paper for implementation of GST mentioned above. Logic for GST application (Passenger) Concepts Place of supply In case of registered customer – place of registration of the customer; In case of unregistered customer – place of embarkation of journey; In case of unregistered customer if place of embarkation of journey is not known – Location of the supplier. 2.0. Location of the supplier is the place of registration of sup
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