{"id":4902,"date":"2022-08-31T11:08:26","date_gmt":"2022-08-31T11:08:26","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=4902"},"modified":"2022-08-31T11:10:50","modified_gmt":"2022-08-31T11:10:50","slug":"gst-levy-on-the-cancelled-of-confirmed-train-ticket","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/gst-levy-on-the-cancelled-of-confirmed-train-ticket\/","title":{"rendered":"GST will be levy on cancelled of confirmed train ticket"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4903\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-will-be-levy-on-the-cancelled-of-confirmed-train-ticket..jpg\" alt=\"GST will be levy on the cancelled of confirmed train ticket.\" width=\"926\" height=\"487\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-will-be-levy-on-the-cancelled-of-confirmed-train-ticket..jpg 310w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-will-be-levy-on-the-cancelled-of-confirmed-train-ticket.-300x158.jpg 300w\" sizes=\"(max-width: 926px) 100vw, 926px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dd01d8d094a\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dd01d8d094a\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-levy-on-the-cancelled-of-confirmed-train-ticket\/#GST_will_be_levy_on_the_cancelled_of_confirmed_train_ticket\" title=\"GST will be levy on the cancelled of confirmed train ticket. \">GST will be levy on the cancelled of confirmed train ticket. <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-levy-on-the-cancelled-of-confirmed-train-ticket\/#Why_is_mean_of_GST_on_cancellation\" title=\"Why is mean of GST on cancellation?\">Why is mean of GST on cancellation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-levy-on-the-cancelled-of-confirmed-train-ticket\/#What_are_Conditions_of_booking_cancellation\" title=\"What are Conditions of booking cancellation?\">What are Conditions of booking cancellation?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GST_will_be_levy_on_the_cancelled_of_confirmed_train_ticket\"><\/span><span style=\"color: #ff0000;\"><strong>GST will be levy on the cancelled of <\/strong><strong>confirmed train ticket<\/strong><strong>. <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>According to a CBIC circular released (GST circular no. 11\/2022) : Cancellation of confirmed railway tickets will now incur GST on cancellation fees for the specific class of travel.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Why_is_mean_of_GST_on_cancellation\"><\/span><span style=\"color: #000080;\"><strong>Why is mean of GST on cancellation?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>As per the CBEC of Tax Research Unit (TRU), &#8211; clarify that ticket of train booking is a \u201ccontract\u201d under service provider (via Indian Railways or IRCTC) that is promises the supply of services to the consumer.<\/li>\n<li>&#8220;The service provider is reimbursed with small amount of money, which is collected as a cancellation fee, when the passenger breached the contract. The cancellation fee is attract GST, because of above cancellation fees is payment not a breach of the contract, as mentioned and explained under the CBEC notification.<\/li>\n<li>The GST rate remains the same at the time of cancelation and booking of ticket for a specific class of passenger\/berth. Let\u2019s have a look at an example; first-class or air-conditioner compartments, for instant take rate of GST @ 5% and the cancellation charge is 200. (Per berth). As a result, the total cancellation fee for first-class\/AC compartments will be Rs 210 (Rs 10 tax @ 5%). Other categories, such as second sleeper class, are exempt from GST.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_are_Conditions_of_booking_cancellation\"><\/span><span style=\"color: #000080;\"><strong>What are Conditions of booking cancellation?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-4771\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoices.jpg\" alt=\"GST E-Invoices\" width=\"1200\" height=\"900\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoices.jpg 1200w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoices-300x225.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoices-1024x768.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoices-768x576.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/08\/GST-E-Invoices-800x600.jpg 800w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<ul>\n<li>There are Few conditions need to be in mind while cancellation of the Ticket.<br \/>\nThe cancellation fee of Rs 210 is applicable if the cancellation of booking is done at least 48 hours before the trains schedule time for departure.<\/li>\n<\/ul>\n<p>For details Reference of Circular : <a href=\"https:\/\/carajput.com\/press-releases\/cbec-clarifications-on-applicable-gst-rates-and-exemptions-on-few.pdf\">Download the Circular<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST will be levy on the cancelled of confirmed train ticket. According to a CBIC circular released (GST circular no. 11\/2022) : Cancellation of confirmed railway tickets will now incur GST on cancellation fees for the specific class of travel. Why is mean of GST on cancellation? As per the CBEC of Tax Research Unit &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[933],"tags":[908],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4902"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4902"}],"version-history":[{"count":3,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4902\/revisions"}],"predecessor-version":[{"id":4906,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4902\/revisions\/4906"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}