Swachh Bharat Cess @ 0.5% on transportation passengers by trains – Railway Board Orders 13.11.2015

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)
(RAILWAY BOARD)

(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
dated 26-05-2015:-

“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.

sd/-
(Rohit Kumar)
Dy. Director Traffic Commercial-II
Railway Board