Government of India ‘Ministry of Railways Relway Board ae New Delhi, Dt)'1.06.2087 suib: Operating instructions for levy of Goods & Services Tax (GST) for ATM/STD- PCO/Parking and booking of Retiring Rooms. Pledie féfet “to” Boara’s letter T0- -ycemrpasvoy20T77est7/2_ eatea 006.2007 regarding detailed approach paper for implementation of Goods & Services Tay (GST) i ‘onthe subject of Traffic Commercial Directorate. In continuation of the same following i tnstructions are tssued for ATM/STD-PCO, /Parking contracts and Retiring Rooms: - cq a 2 Para C3 of the above mentioned circular stipulate the provision of GST for renting offspace for ATM/STD-PCO/Parking contracts operated by licensee as ‘under: The place of supply will be the,place where space is located and place of supplier fallways) wil also be the same as FRattways intend co register in every state fo GST. In tis case CCST+SGST/UT6s coral eon ‘tax invoice as per the cceipt shall also the Pmodificati go as to make the Money Recelpt serve se of being Tax in voice ¢ feeding GSTIN no. of Railway etc. me Retising Room 4 __. Sem [Re) .e treated as renting of ‘space so the ooking of Retiring room, as per Para C6, willbe place of supply will be thé location of the retiring room. Ne ent per day is less than Rs, 1000. If rerthanRs eridayseGST#SGS! ry i 5 off onal Ratlways are, hereby, advised to Chavet applicable GST for booking of retiring room, The standard rates of retiring room eit be calculated for every retiring r9O% ‘after including applicable *LasT+sesT/UTGST. In online booking of retiring rooms, ae osary details ~ Neme, address, CSTIN halt be captured and the Tax invoice Mall be mailed to the user by (RCTC. ‘The logic for api fed in the system. In case of manual ‘ppoking of retiring roona at station, the GST collected. shall have to be entered into the system as in the case of Money Receipt. ‘This issues with the concurrence of Finance Directorate of Ministry oe ‘o GST will be applicable if (vikramn Sibeh)- Director Passenger Marketing ‘Railway Board. Copy to: \ 1 MD/IRCTC. 11th Floor, 8-148, Statesman House, Baraka fsa Road, New Delhi - 01. 1 2, ._ FABCAOs, All Zonal Railways, 3. GM WA, GR for nepessary DANES RSSEHSS y . For Financial Commissioner/Rallways Railway Board =