IRCTC AND GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 9-12-2017<\/p>\n
E-ticket
\nNow 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.
\nIn 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.
\nWhile 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 <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax shall be made only after Ministry of Railways gets refund from the Central Excise Department. The cancelled ticket shall be treated as credit note for getting refund of service tax amount. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n st Class coachesof special train\/coaches on FTR; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n posed above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" IRCTC AND GSTBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 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 … Continue reading “IRCTC AND GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9340","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9340","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9340"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9340\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9340"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9340"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9340"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nFare Details
\nIn the said ticket the fare details are given as below-
\n * Ticket Fare (inclusive of GST ₹ 54.54.) = ₹ 1150\/-
\n * IRCTC Service charge (Inclusive of GST) = ₹ 0\/-
\n * Travel Insurance premium (inclusive of GST) = Rs\/.0\/-
\n * Total fare (all inclusive) = ₹ 1150\/-
\nGST details
\nIn the ticket the Indian Railways GST details are indicated as below-
\nSupplier information
\n * Invoice No. PS17413798846211 (inclusive of PNR No- PNR No. is 4137988462)
\n * Address – Indian Railways, New Delhi.
\n * SAC Code – 996421 (Long distance transport services of passengers through rail network by railways for distance beyond 150 kms. )
\n * GSTIN – 07AAAGM)289C1ZL
\nRecipient information
\n * GSTIN;
\n * Name;
\n * Address
\n(Since I am unregistered person under GST the above informat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n * All other type of first class and AC class coaches, if any.
\n * The rate of GST shall be 5% on total fares as per the logic of application, GST Vide Appendix A;
\n * 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.
\n * 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.
\n * 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.
\n * As per provisions of GST, cert<\/p>\n
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\n * In case tickets were booked in advance along with service tax for journeys to commence on or after the date of implementation of GST, the GST difference of fare shall not be collected on the tickets booked in advance.This shall be applicable on tickets issued on or after 01.07.2017.
\n * In case of mobile tickets, location of supplier shall be originating station and mobile tickets shall be issued only to unregistered users.
\n * 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.
\n * All other terms and conditions shall be followed as per approach paper for implementation of GST mentioned above.
\nLogic for GST application (Passenger)
\nConcepts
\n\tPlace of supply
\n * In case of registered customer – place of registration of the customer;
\n * In case of unregist<\/p>\n
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\n * In case of unregistered customer if the place from where the ticket or invoice is issued are in the same State and the place of embarkation are in the differentState it will be intra State.
\nGST on static catering services
\nThe issue of implementation of Goods and Service Tax (GST) on Catering Services on Indian Railway has been examined in consultation of Finance Commercial Dte. of Railway Board and accordingly issued Commercial circular No. 79 of 2017, dated 01.12.2017 in which the following are advised-
\n * The chargeable GST on catering services in static catering units \/ parliament canteen is @ 5% with no Input Tax Credit (ITC).
\n * The above GST on catering charges through Static units is applicable w.e.f 15.11.2017.
\n * The rates notified vide Commercial Circular No. 78 of 2012 (which gives revised tariff for tea\/coffee, breakfast and standard meals)will remain unchanged after applicability of GST but are now inclusive of GST @5% for static catering units.
Scholarly<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n