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IRCTC AND GST

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 car .....

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about the levy of GST in the train ticket, since railway is also a service provider and covered under the GST regime. The following particulars are available in the e-tickets- Service Accounting Code- 996411 - Local land transport services of passengers by railways for distance up to 150 kms. 996416 - Sightseeing transportation services by railways for tourist ticket service; 996421 - Long distance transport services of passengers through rail network by railways for distance beyond 150 kms. It .....

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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 a .....

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tax credit on this ticket he is to enter all the above details while booking the ticket. Taxable Value - ₹ 1095.45 CGST - Rate - Amount - SGST - Rate - Amount - IGST - Rate - 5% Amount - ₹ 54.54 Total tax - ₹ 54.54. Even though my journey is within the State the Service of booking of e-ticket originates at Delhi and the service recipient (myself) in Tamil Nadu, IGST is levied. Commercial circular No. 41/2017 Vide Circular No. 41/2017 the Ministry of Railways issued a detailed .....

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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 .....

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ets, separate tickets for onward journeys and return journey tickets may be issued in all cases whether for UTS tickets or for PRS tickets. However for suburban UTS tickets for which journey originating/terminating station is within the same State/same UT, issue of combined return journey ticket over suburban section also continue; Circular journey tickets shall be discontinued with effect from 01.07.2017. Issue of AC class tickets from UTS counter shall be discontinued from 01.07.2017. Issue of .....

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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 implemen .....

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