As per provisions of GST, certain facility already available to the passenger shall be withdrawn in AC classes and first class ticket to implement the GST Guidelines.The GST amount shall not be rounded off.In case of showing separate amount for CGST and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.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.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.The rate of GST shall be 5% on total fares as per the logic of application, GST Vide Appendix A.All other type of first class and AC class coaches, if any.AC and First Class coachesof special train/coaches on FTR.Goods and Service Tax (GST) will be levied on the fare of passengers in place of service tax (including cess) on the following classes.41/2017 the Ministry of Railways issued a detailed procedure for levy of GST on transportation of passengers by rail which is as below. All the three columns are left blank) If any registered person wants to avail input tax credit on this ticket he is to enter all the above details while booking the ticket.Įven 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. (Since I am unregistered person under GST the above information is not there.
SAC Code – 996421 (Long distance transport services of passengers through rail network by railways for distance beyond 150 kms.In the ticket the Indian Railways GST details are indicated as below. Travel Insurance premium (inclusive of GST) = Rs/.0/.IRCTC Service charge (Inclusive of GST) = ₹ 0/.In the said ticket the fare details are given as below. The cancelled ticket shall be treated as credit note for getting refund of service tax amount. However total amount of service change charged at the time of booking shall not be refunded to passenger in cash/shall not be transferred in the account in which transaction took place in case of e-tickets etc., Refund of service tax shall be made only after Ministry of Railways gets refund from the Central Excise Department. It is further indicated that in case the ticket has been booked in advance before implementation of GST and the same is cancelled after implementation of GST, refund amount due as per refund shall be refunded to passenger. 996421 – Long distance transport services of passengers through rail network by railways for distance beyond 150 kms.996416 – Sightseeing transportation services by railways for tourist ticket service.996411 – Local land transport services of passengers by railways for distance up to 150 kms.The following particulars are available in the e-tickets.
I was anxious about the levy of GST in the train ticket, since railway is also a service provider and covered under the GST regime. 12694) in second AC, due to time availability I happened to read the entire ticket. While I was travelling from Madurai to Chennai on by Pearl City Express (Train No. No one will read the entire contents in the ticket. Even if we take the hard copy we only notice the train time, seat number, birth allotted, departure time, arrival time only. In the advanced technology we almost neglect to take hardcopy of the e-ticket. 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. We will also received SMS immediately on the booking indicating the PNR number, train number, date of travel, Class, seat number. 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. Now it is common to book railway tickets in advance electronically.