Swachh Bharat Cess @ 0.5% on transportation passengers by trains – Railway Board Orders 13.11.2015
GOVERNMENT OF INDIA (Bharat Sarkar)
MINISTRY OF RAILWAYS (Rail Mantralya)
(Commercial Circular No. 68 of 2015)
No. TC-II/2910/2013/Service Tax
New Delhi, dated 13.11.2015
The General Managers,
All Zonal Railways
SUB: Levy of Swachh Bharat Cess on the service tax leviable on transportation passengers by rail.
REF: i. Commercial Circular No.32 of 2015 dated 26.05.2015.
ii. Ministry of Finance Notification Nos. 21 & 22/2015- Service Tax dated 06-11- 2015.
Ministry Of Finance vide their Notification Nog. 21 & 22/201 S-Service Tax dated 06-11-2015 have decided that Swachh Bharat Cess @ 0.5% shall be levied on the value of all taxable services w.e.f. 15-11-2015.
2. Accordingly, following changes shall be made in the Commercial Circular No. 32 of 2015
“Service tax of 14% and Swachh Bharat Cess of 0.5 % are chargeable on 30% of total passenger fare equivalent to 4.35% of the total fare in first Class and all AC classes.”
3. The increase in service tax shall be applicable w.e.f. 15-11-2015 on the tickets issued/booking made on or after 15.11.2015. Service Tax increase is not, leviable on tickets issued prior to 15-11-2015.
4. Other terms and conditions shall remain the Same as per various circulars/notifications issued on this subject.
5. This issues with the concurrence of Finance of Ministry of Railways.
6. Necessary instructions shall be issued to the all concerned.
Dy. Director Traffic Commercial-II
- Swachh Bharat Cess : 50 paisa only on every one hundred rupees worth of taxable services
- Discounted fare in Shatabdi trains from Ahmedabad to Vadodara
- Applicability of Goods and Service tax (GST) on Static Catering Services on IR
- GST on Railway Passenger Services in place of Service Tax
- Review of Flexi Fare System in Rajdhani/Shatabdi/Duronto trains