Implementation of Goods & Services (GST) on transportation of passenger by Rail
GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
Commercial Circular No. 45 of 2018
New Delhi, dated 24.08.2018
The General Managers,
All Zonal Railways,
Sub: Implementation of Goods & Services (GST) on transportation of passenger by Rail.
Ref: 1. Commercial Circular no. 41 of 2017 dated 23.06.2017.
In partial modification of Commercial Circular 41 of 2017, Ministry of Railways desire that the directions given under para 6 (ii) shall be treated as withdrawn.
2. Accordingly, circular journey tickets shall now be issued in all classes including AC & First class w.e.f. 01.09.2018.
3. All circular journey tickets passengers shall be treated as unregistered customer (B2C) as far as applicability of GST is concerned. This methodology shall be adopted only in case of PRS generated circular journey tickets.
4. Rate of GST shall be 5% at present of the total fare.
5. All other terms and conditions of CC. No. 41 of 2017 shall remain the same.
6. This issues with the concurrence of Finance Directorate of Ministry of Railways.
(Shelly Srivastava) Director