Applicability of Goods and Service tax (GST) on Static Catering Services on IR GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD) No. 2012/TG.III/631/2 New Delhi Dated 01.12.2017 The General Managers All Indian Railways The CMD/IRCTC New Delhi CMD/KRCL, Navi Mumbai (Commercial Circular No. 79 of 2017) Sub: Applicability of Goods and Service tax (GST) on Static Catering Services on IR. Ref: (i) Commercial Circular No. 78 of 2012 dated 21.12.2012 (ii) Commercial Circular No. 44 of 2017 dated 29.06.2017 (iii) Commercial Circular No. 48 of 2017 dated 30.06.2017 (iv) Board's letter No. 2016/AC-II/01/Misc./GST (RBS No. 164/20117) dtd 20.11.2017 (v) Board's letter no. 2017/TG-III/631/6 dated 18/09/2017. Ministry of Finance (Department of Revenue) vide notification No. 11/2017 - Central Tax(Rate) dated 28.06.2017 had issued GST Rate for supply of food and beverage services. Further, vide Notification no. 46/2017-Centrl Tax (Rate) dated 14.11.2017, the aforesaid notification has b...

Government to replace GST ordinance with bill The Cabinet today approved replacing the Goods and Service Tax (Compensation to States) Ordinance by a bill, sources said. The GST (Compensation to States) Act 2017 aims to provide for compensation to the states for the loss of revenue arising on account of implementation of Goods and Service Tax Act, they said. It provides for imposition of compensation cess on intra-state/ inter-state supplies of goods and services. The GST Council in its 20th meeting held in August had recommended an increase of 10 per cent to 25 per cent in the maximum rate on certain type of motor vehicles. The Ordinance was promulgated on September 2, thus raising the maximum rates. Article 123 of the Constitution mandates that the ordinance be approved by the Parliament within six weeks of reconvening. Accordingly, the sources added the finance ministry had sought Cabinet nod for the replacement of the ordinance by the Goods and Service Tax (Compensation to States) B...