HAG BTS{GOVERNMENT OF INDIA) ta Fiarera(MINISTRY OF RAILWAYS) ‘Waa ad (RAILWAY BOARD) No.TCRI1078/2016/13 New Delhi, dated 02.01.2019 Fasced Varnuth pabever ttved Principal Chief Commercial Manager All indian Railways. Sub: GST-TDS Notification — Transportation of Commatities by Goods Train. Ref: Board's letters of even No. dated 25.09.2918, 26.09.2018, 01.10.2018, 03.10.2018, 02.11.2018. Please find enclosed a copy of Board's Accounts Directorate GST Circular No. 1/20199BA No. 1/2019 dated 02.0419 enclosing therewith CBIC Notification No. 7312018 — central Tax dated 31.12.2018. Accordingly, Boards letters refered above shall be treated es withdrawn and charging shall be reverted to that in force prior to implementation of Boards letters refered above |.e. prior to. 01.10.2018. This issues with the approval of Associate Accounts Directorate of Railway Board. $ ps bikers es (Shilpi Bishnoi) Diractor Traffic Commercial (Rates} (Railway Board) Gopy ‘or information and necessary action to: No. TCR/078/2018/13 New Delhi, dated 02.01.2019 4, MD, CRIS, Chanakya Puri, New Delhi-23 2. GAO, FOIS, Chanakya Puri, New Delhi-23. . (Shifpi Bishnoi) Director Traffic Commercial (Rates) (Railway Board)g (SIRT BBN) GOVERNMENT OF INDIA (ie atte) mimisTRY OF RAILWAYS at ag) Ramway BOARD RBANo | 2019 GST Cireular Ne, | /2019 No. 2018/ACH/1/46 New Delhi, dated 2 Jarnary, 2019 General Managers All Zonal Ratiways/Production Units Sut Kxemption of GST TDS ji fe.cther Government Depariments and vice-versa Railway Board vide letter No, even dated 14" ‘September, 2018 (RBA No. 97/2018) had forwarded Central Board of Indirect Taxes and Customs(CBIC) Notification No, 50/2018- Central Tax dated 13" September, 2018. Further vide RBA No, 11/2018 and RBA No. 112/2018 issued on 12" October, 2018, detailed guidelines for accountal of GST-TDS were issued for Zonal Railways & Production Units. 2. Now, CBIC vide Notification No-73/2018 - Central Tax daied 31st December, 2018 (Annexure-A) has made certain amendments in the Notification No. 50/2018- Central Tax dated 13th September, 2018. 3. By virtue of this amendment, the supplies which takes place between one person to another person specified below shail not be liable to GST TDS- (2) A department or establishment of the Central Government or State Government; (b) Local anthority, (©) Governmental agencies: @) An authority ora board or any other body, - @ set up by an Act of Parliament ora State Legislauare; or established by any Government, with fifty-one per cent. or more participation by way of equity or coutral, to carry out any function; (©) Society established by the Central Goverssment ot the State Government or a Locat Authority under the Societies Registration Act, 1860 (21 of 1860); (B Public sector undertakings. Paget of 2,4. - It is desired that Nodal Officers of afl Zonal Railways and Produetion Units shalt bring this to the natice of all the Departments/Divisions/Extra-| GST compliance. Encl:- As above, Goyal) PEB (Atcounts) ilway Board Copy tor 1. PFAsall Zonal Railways and Production Units; 2. AMLEDSs of the ED level Empowered Committee in Railway Board; 3. All Directors of GST Cel, Railway Board. 4. Managing Director, Centre for Rellway Information Systems, Chanakyaputi, New Delhi. i ‘1To be published tn the Gazette of Indi, Extraor Artordiwary, Part, Section 3, Subsection Govertiment ot india, Ministry of Flnnnee Mepurtment of Revenue) Contval Bord of fadivect Taxes and Customs Notif_ention No.73/2018 ~ Central Tax New Delhi, the 31" December, 2058 GSR, ....(E).-— In exercise af the powers conferred by sub-section (3) of section | read with section 5i of the Central Goods and Services ax Act, 2017 (12 of 2017), herealter in this notification referred to as the eaid Ack, the Central Goverament, on the recommendations of the Couecil, hereby mokes the following further amendment in the notification of the Govemment of India in the Ministry of Finance, Department of Revenue No. 50/2018- Central Tex dated the 13" September, 2018 published in the Gazette of India, Extordinary, Part Il, Section 3, Sub-section (i) vide number G.S.R 68 (F) dated the 13" September, 2018, naniély:~ In the said notification, afler the second proviso, the following proviso shell be inserted, namely:~ “Provided also that nothing in this votification shall apply to the supply of goods or services or both which takes place betiveca one person to’ nother person spacified under clauses (a), (6), (€) and (4) of sub-section (1) of section 51 of the said Act.”, [F.No.20/06/16/2018-GST] t (Ds. Sreeparvathy S. L.) Under Secretary to the Goverment of India ‘Note:- ‘The principa! sotification No, $0/2018- Central Tax, dated the 13" September, 2018 ‘was published in the Gazette of India, Extraordinary, Patt If, Section 3, Sub-section () vide umber GSR 868 (E), dated te 13" Sentember, 2018 and lst amended vide notification No. 61/2018-Contral Tax, dated tho 05" Novorber, 2018, published vide umber G.8.R 4084), dated the 05" November, 2018.