GST - Train Ticket Agents Service Charge

Details

GST - Train Ticket Agents Service Charge


As a Authorized IRCTC agent. You can book Indian Railway Tickets and sell it to the Customers. IRCTC have fixed the service charge on Railway tickets. For Sleeper class Rs.20/- Inclusive of GST and Rs.40/- for AC classes inclusive if GST. Over Charging is not allowed. This has to be clearly indicated on your Invoice.

Now How to make a Invoice for the service charge taken by the Customer and in which case CSGT + SGST or IGST will apply. Click here to read more about CGST, SGST & IGST

In case of Sleeper Class Ticket Agent Service Charge is Rs.20/- will be bifurcated as below:

Agent Service Charge : Rs.16.94/-
CGST : Rs.1.52/-
SGST : Rs. 1.52/-
And in case of IGST it will be : Rs.3.04/-

In Case of AC Tickets Agent Service Charge is Rs.40/- will be bifurcated as below:

Agent Service Charge : Rs.33.88/-
CGST : Rs.3.04/-
SGST : Rs. 3.04/-
And in case of IGST it will be : Rs.6.08/-

Please don't over charge IRCTC may blacklist your agency on the ground of over charging.


Post a Comment

15 Comments

  1. Sale from air rail ticket above 20 lacs and income/Commission 1 lacs approx require GST Registration

    ReplyDelete
    Replies
    1. Yes it compulsory under GST Act section 24. Even your sale is for Rs.1/- in a year it is compulsory to get registration under GST. Read the article by clicking this link http://www.24x7network.in/2017/07/is-gst-registration-necessary-for-small.html

      Delete
  2. Dear Sir ,

    Very Usefull info .

    But to my information Raiwlay doesnt collect GST for Sleeper class tickets. They mentioned as zero .As sleeper class tickets gst is zero. So are agents still liable to pay gst on service charges for sleeper tickets

    Please clarify

    ReplyDelete
    Replies
    1. Zero GST on sleeper charge is for service provided by the Indian Railways to the passengers.

      While the service charge collected by the agent for providing Non-GST product/ Services. So both are different services. so for service charge GST is applicable.

      While it is mentioned on the Ticket issue by the IRCTC that Service charge of Rs. 20/- Inclusive of GST.

      Therefore you will have to pay GST of Rs.3.04/- Per PNR. or the amount you have collected @ 18%.

      For more clarification read the article again

      Delete
    2. Dear Sir ,

      Thanks for the info.Very much helpful .

      I have another doubts (i know its a different topic ,but unable to correct page so i am posting here) Its Regarding Hotel booking and Houseboat(Kerala) booking .

      For eg I booked a hotel for oa guest. (only hotel no other services) .Say hotel rate is 5000 ,i made a markup of 250 INR . How much GST should i pay . !!

      (Same case for Kerala Houseboats . How much should i charge as GST if i sell a Houseboat only service to a guest)

      Delete
    3. Dear Sir,

      1st of all their is a difference between Hotel booking and Houseboat booking.

      Houseboat is kept under tour package and yes all sight seeing, (i.e Houseboat itself moves from one point to another), Meals and Stay. With together it is package. So GST in this case is 5% on the total bill with NO ITC.

      Here if you buy a Houseboat for Rs. 10000 + 5% GST then Net amount you pay is 10500/-. More over if You want to Keep Rs. 1000 as service charge or Mark-up then you can bill in 2 ways.

      1. Rs. 10500 (Purchase) + 1000 (Profit) = 11500 + 5 % GST (Rs.575) = Rs.12075/- Net bill to customer. NOTE Here you are not showing the profit to the customer.

      2. In second case show Rs. 10500( Purchase / Cost of Package) + Rs. 1000 Service Charge + 18% GST on Service charge and net bill to the customer is Rs. 11680/-

      In case of Hotel ITC is allowed but there is a bill clause Hotel can't issue IGST.

      More over the tax calculation will be the same as in case of Houseboat. so please use option 2 if possible so that the entire cost remain lower for the customer

      Delete
    4. Dear Sir ,

      Thanks for the message ,very useful .

      One more clarification ,we are irctc booking agent .During the booking do we need to enter GST no (There is a column to enter the gst details (but mentioned as optional) is it mandatory)

      BR

      Peter

      Delete
    5. Dear Sir,

      The column to enter the GST details are for your customer. Not all Customers.

      Any person who is using ticket for official / Business purpose and wants to take the input for the expense done on travelling and request you for putting their GST details then only put the details.

      Even you are travelling for any business purpose then you can put you GST details and claim the input.

      If it is not for business / official purpose then please leave the column

      Delete
    6. Dear Sir,

      1st of all their is a difference between Hotel booking and Houseboat booking.

      Houseboat is kept under tour package and yes all sight seeing, (i.e Houseboat itself moves from one point to another), Meals and Stay. With together it is package. So GST in this case is 5% on the total bill with NO ITC.

      Here if you buy a Houseboat for Rs. 10000 + 5% GST then Net amount you pay is 10500/-. More over if You want to Keep Rs. 1000 as service charge or Mark-up then you can bill in 2 ways.

      1. Rs. 10500 (Purchase) + 1000 (Profit) = 11500 + 5 % GST (Rs.575) = Rs.12075/- Net bill to customer. NOTE Here you are not showing the profit to the customer.

      2. In second case show Rs. 10500( Purchase / Cost of Package) + Rs. 1000 Service Charge + 18% GST on Service charge and net bill to the customer is Rs. 11680/-

      In case of Hotel ITC is allowed but there is a bill clause Hotel can't issue IGST.

      More over the tax calculation will be the same as in case of Houseboat. so please use option 2 if possible so that the entire cost remain lower for the customer




      ...

      Dear Sir,

      1. Rs. 10500 (Purchase) + 1000 (Profit) = 11500 + 5 % GST (Rs.575) = Rs.12075/- Net bill to customer. NOTE Here you are not showing the profit to the customer.
      I this case we are charging 5% GST two TImes on 10500. Is it right way for , & INR 395 extra will be collected from customer, this will be paid to government, or what ???

      Delete
    7. Yes this is the one area where government gets extra tax. till any further amendment government will be getting the extra tax. No further clarification is available till date

      Delete
  3. Sir, Question 1
    : While billing for customer in IRCTC ticket the GST rates has to be clearly mentioned or no need to mention.
    Question 2 : In case Air ticket booking, the Commission given by the Airlines is given after deducting TDS. So the margin amount we make extra on airlines attracts 18% GST or 5%. Whether we have to pay this 18% or 5% to CGST & SGST or IGST.

    ReplyDelete
  4. Principle Agency is in Chennai, Franchise is also in Tamilnadu, A person Having Voter Card of West Bengal comes and books a ticket of Rail or Air Ticket. The Service Charge or Markup which is to be billed should attract CGST or IGST and at what percent.

    ReplyDelete
  5. very useful information sir
    but i need to know where to see the GST amount that i could get back, as i am booking many official train tickets,the print out says irctc service charges incl gst is rs 0.0,
    and i enter all the gst details in the tabulation for every booking, but i cant see the GST return amt in my print out, what to do sir,so my office person is telling i cant get GST back

    ReplyDelete
  6. I am in Assam, an Air & Train Ticket booking agent, of Chennai based Service Provider. Chennai based service provider has issued 1 (One) Tax Invoice for Train Tickets, Invoice Value Rs. 110.88 and IGST @ 18% Rs. 19.95, Total Invoice value is Rs. 130.83. How shall I treat this voucher in Accounting System and Shall I have to claim ITC also please clarify.

    ReplyDelete
  7. I have GSTIN & doing business in Assam, an Air & Train Ticket booking agent, of Chennai based Service Provider. Chennai based service provider has issued 1 (One) Tax Invoice on behalf of me for Air Tickets Commission Received, Where Top of the Invoice my Firm Name has pre-Printed and Service receiver details is Chennai based service provider. Taxable value Rs. 1867.05 (as commission received including 5 % TDS) and IGST @ 18% Rs. 336.07, Total Invoice value is Rs. 2203.12. How shall I treat this voucher in Accounting System and Shall I have to claim ITC also and shall I mention this in GSTR-3B and GSTR-1 and 2, request you to please advise.

    ReplyDelete