GST on YTSK – INDIAN RAILWAY
GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
No. 2014/TG-I/23/PRS Terminal/Pt.2
Chief Commercial Managers,
All Zonal Railways.
(Commercial Circular no. 45 of 2017)
Sub: Implementation of Goods and Services Tax (GST) on Yatri Ticket Suvidha Kendra (YTSK).
Please refer to this office letter no. TC-II/2910/2017/GST/2 dated 09.06.2017 wherein approach paper for implementation of Goods and Services Tax on the subject of Traffic Commercial Directorate has been issued to all zonal Railways. Para A. 10 of the same deals with YTSK, which stipulates as under:-
YTSKs are authorized private ticket booking agents on Indian Railways. The tickets issued through YTSK are essentially window tickets and GST on fare will he charged as in the case of window tickets, GST will also be applicable on service charge collected by YTSK. As in the case of service tax at present, YTSK shall he responsible for collection and deposition of GST on service charge. The location of supplier will be the place of sale of ticket by YTSK and place of supply will be the place of origin (embarkation) of the customer. The logic of GST will be applicable accordingly. In case of unregistered customers, the ticket will be the tax invoice for fare and YTSK will be required to issue separate invoice for the GST collected on the service charges.
1.1 It is clarified that in case of unregistered customers (G2C), the protocol followed in issuance of ticket would be the same as in case of a normal PRS/UTS ticket.
1.2 Tickets would not be issued by YTSK licensee to G2B (registered user) customers.
2. Necessary instructions may be issued to all concerned accordingly.
3. This issues with the concurrence of Finance Directorate of the Ministry of Railways.
Director Passenger Marketing