• Skip to main content
  • Skip to secondary menu
  • Skip to primary sidebar

INDIAN RAILWAY NEWS

SPECIAL TRAINS,INDIAN RAILWAY NEWS,IRCTC RULES,SUMMER SPECIAL TRAINS,FESTIVAL SPECIAL TRAINS,CANCELLATION OF TRAINS, DIVERSION OF TRAINS, RESCHEDULED TRAINS

  • Disclaimer
You are here: Home / INDIAN RAILWAY NEWS / GST on tea,coffee,breakfast and Standard Meals – INDIAN RAILWAY

GST on tea,coffee,breakfast and Standard Meals – INDIAN RAILWAY

July 2, 2017 by indiaadmn456 Leave a Comment


GST on tea,coffee,breakfast and Standard Meals – INDIAN RAILWAY

Applicability of Goods and Service Tax (GST) on tea,coffee,breakfast and Standard Meals

GOVERNMENT OF INDIA 
MINISTRY OF RAILWAYS 
(RAILWAY BOARD)

No. 2012/TG.III/631/9

New Delhi dated 30.06.2017

The General Managers
All Indian Railways

The CMD/IRCTC
New Delhi

CMD/KRCL,
Navi Mumbai

(Commercial Circular No.48 of 2017)

Sub: Applicability of Goods and Service Tax (GST) on tea/coffee, breakfast and Standard Meals

Ref: Board’s letter of even no. dated 21.12.2012 (CC 78 of 2012)

The issue of implementation of Goods and Service Tax (GST) on Tea/Coffee, Breakfast and Standard Meals on Indian Railways has been examined in consultation of Finance Commercial Dte. of Railway Board. Accordingly, following are advised:-

1. 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 Mail/Express trains -18% with full Input Tax Credit (ITC)

2. The above GST on catering charges is applicable w.e.f 01.07.2017.

3. Further, the rates notified vide Commercial Circular No. 78 of 2012 remain unchanged after applicability of GST but are now inclusive of GST rates @12% for static units without Air Conditioning and Central Heating and @18% on static unit with Air Conditioning and Central Heating. Further, for mobile catering units (where catering charges are not included in the ticket fare), the rates remain same as in Commercial Circular No.78 of 2012 but will be inclusive of GST @18%.

This issue with the concurrence of Finance Dte. of Railway Board and approval of Board (MT).

Please acknowledge receipt of this letter.

Sd/-
(Smita Rawat)
Exe. Director (T&C) 
Railway Board

Source : http://www.indianrailways.gov.in



Filed Under: INDIAN RAILWAY NEWS, IRCTC NEW RULES Tagged With: INDIAN RAILWAY NEWS, IRCTC NEW RULES

Reader Interactions

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Primary Sidebar




Search




Copyright © 2021 · Magazine Pro on Genesis Framework · WordPress · Log in