(CommercialCircular No. 21 of 2016) No.TC-ll/29 I 012012/ Ser.v tceTax The GeneralManagers, ALlZonalRailways. SUB: Levy of Krishi Kalyan Cess on the seruice tax leviable on transportation of passengers by rail. REF: i. ComrnercialCircularsNo.32of 2015 dated26.05.2015 & 68 of 2015dated13.11.2015 SelviceTax dated26.05.2016. ii. Ministry of FinanceNotificationNo. 2912016.Ministrv of Financevide their Notification No. 2912016-ServiceTax ' decided vide i.- their Notification No. 3912012-ServiceTax. datedthe 20'n the Gazetteof India, Extraordinary,vide numberG.S.R.481E,dated,2011'Jffie% after ciause (d), the following clauseshall be inserted,namely:- "1e; t@[i Kfi r,rnder nndersub-section sub-sectior: (2) of section (28 offfii)ft FinanceAct,2016 Act,2016 (ZB section i61 of the Finance ofro)ryKr 0.5%sliall be leviedon the valueof all taxableservicesw.e f 01-06.WS 2.

3.

Theincrease in service taxsh@u"ffiffie.f.

06-2016.

01-06-2016 ontherickers issued/booking

increaseis not leviableon ticketsissuedprior to 01.

* *fl ru'"

CRIS rnay make Tax correctlyand

inrthe softwareto reflect the different elementsof Service

5.

Otherterms this subject.

6. 7.

Tliis issu@with of Ministry of Railways. Sfioncunence of FinanceDirectrLrate Sece@ffitructions shallbe issuedto the all concerned.

"{ fufu J

Cessas levied i Kalyan Cess@

Accordingly, followingchanges shalibemadein thepqnergfal CircularNo. 68of 2015dated 13-i1-20i5:6 e d\{ "servicetax of 14%,SwachhBharatCe@Affu',&dra Krishi KalyanCessof 0.5ohare chargeable on30Yoof totalpassenger feueeg@[enS0 +.SOXof tiretotalfarein firstclassand all AC classes." fu W e %#d

madeon or after 0l-06-2016.Segef 4.

have 26.A5.2016 publishedin

&

M\ ru&

shailremainthe same.asper variouscirculars/notihcations issuedon

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vgr vx-

Singh) Wikram

*

Marketing DirectorPassenger RailwayBoard

%

Tax *@.rc-IIl2gt0/2012/Service ree& Copyforwardedfor infonnationto:

New Delhi,dated 31.05.2016

I . The Dy. Comptroller & AuditorGeneralof lndia(Railr.vays), RoornNo.224.Rail Bhavan, New Delhi. 2. The FA&CAOs,All hdian Railwars. 3. The PrincipalDirectorof Audit, ali IndianRailways.

No. Ili58/PartII

TIONAL FEDERATION OF INDIAN RAILWAYMEN (N,F,I.R,) 3, Chelmsford Road, New Delhi Dated: 2l/06/2016

Copyforwardedto the GeneralSecretariesof affiiated IJnionsof NFIR, 1'1

C/:tRtl.

C/: flrotr-q ('cv,A'e | ^JF5R-

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(o. in. nagiiilih,) General

forFinanciar c"-;G6;3#*n'lc tt