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Ministry of Railways is fully geared for the roll out of GST w.e.f. 1st July, 2017.

Goods and Services Tax - GST - Dated:- 1-7-2017 - Exemptions granted from the levy of GST in respect of Passengers travelling in Second class, Metro, Sleeper Class. Exemption from levy of GST granted in respect of Transportation by Rail of Agricultural Produce, relief materials, milk, salt, food grain including flours, pulses and rice, railway equipment and materials, defence and military equipments, Catering charges of Standard Meal Items in Mail/Express trains & at static units on stations .....

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parcels etc. Thus on 1st July 2017, all Railway tickets and invoices issued will be GST compliant. Railways are conscious of the need to minimize burden on our passengers. GST is restricted to 5% (in place of service tax of 4.5% levied earlier i.e. an increase of only 0.5%) for passengers travelling by rail only in First class and air-conditioned coaches. Similarly, GST on Transport of goods by rail will be 5% (in place of service tax of 4.5% levied earlier i.e. an increase of only 0.5%) with ex .....

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flours, pulses and rice, railway equipment and materials, defence and military equipments, etc. b) Exemptions have been granted in respect of Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways ; Inter-state movement of trains between stations/ workshops/ sheds/ depots, etc., for the purpose of : (1) Carrying goods or passengers or both; or (2) For repairs and maintenance; Ministry of Railway has initiat .....

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staff. The entire instruction chain has been made available at website of MoR at http://www.indianrailways.gov.in/railwayboard/view_section.jsp?lang=0&id=0,1,304,366,498,1856 For off-line transaction, an utility has been created by Railways ERP manager, Centre for Rail Information System, to capture the transaction and facilitate submission of periodical returns in the GSTN portal. The Railways engaged consultants to guide the railways for transitional strategy and impact analysis. A GST Su .....

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amp; Services Tax (GST) in place of service tax including cess on transportation of passengers by rail. GST will be levied on the fare of passenger services in place of service tax (including cess) on the following classes:- (i) AC first class (ii) Executive class (iii) AC-2 tier class (iv) AC-3 tier (v) AC chair car class (vi) AC economy class (vii) First class (viii) AC and first classes coaches of special trains/coaches on FTR (ix) All other type of first class and AC class coaches if any:- T .....

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journey originating/ terminating station is within the same state/same UTs issue of combined return journey ticket over suburban section shall continue. (ii) Circular journey tickets for AC & first class tickets shall be discontinued w.e.f. 01.07.2017. (iii) Issue of AC Class tickets from UTS counter shall be discontinued w.e.f. 01.07.2017. (iv) Issue of cluster tickets from PRS for AC & first class tickets shall be discontinued w.e.f. 01.07.2017. However, issue of cluster ticket in UTS .....

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on or after 01.07.2017. Catering Segment ● The chargeable GST on catering services on railways is as under:- (i) For static units not having facility of air conditioning or central heating at any time during the year- 12% with full Input Tax Credit (ITC) (ii) For Static units having facility of air conditioning or central heating at any time during the year- 18% with full Input Tax Credit (ITC) (iii) For Rajdhani/Shatabdi/Duronto and other Mail/Express trains-18% with full Input Tax Credi .....

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lief to passengers. b) In case of Rail Neer, the charges will remain unchanged even after 1st July,2017- a big relief to passengers. c) In case of static catering units on stations, the charges of Standard Meal Items will not change even after 1st July,2017 i.e. they will continue to be available on existing rates even after 1st July 2017 onwards- a big relief to passengers.. d) In case of Rajdhani, Shatabdi, Duronto,Tejas etc trains where catering charges are included in the fare, the charges o .....

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