Regarding rate of Service Tax/ GST applicable on Service Charge/ DoP Commission in respect of India Post- Passenger Reservation System (IP-PRS)

File No.BDMD-71/1/2020-BDMD

Department of Posts

Business Development Directorate 

Dak Bhawan, Sansad Marg New Delhi-110001

Dated 09.09.2020

To

The APMG (BD & Mails),

0/0 The Chief Postmaster General,

Rajasthan Circle, Jaipur-302007

Subject:- Regarding rate of Service Tax/ GST applicable on Service Charge/ DoP Commission in respect of India Post- Passenger Reservation System (IP-PRS).

Kindly refer to your letter No. BDC/34-1/PRS dated 23.03.2020 on the subject mentioned above.

2. The B&A Division vide letter No. CT/2/2020/PA-ADMIN-VIG/TR-362 dated 03.09.2020 has intimated that as per the Service accounting code issued by CBIC (erstwhile CBEC) in the Section 6 under heading 996 1; Services of commission agents are chargeable at the rate of 18% (9% CGST + 9% SGST). Further, it has also intimated that the proper GST Returns may be filed on time by respective HO's in relation to IP-PRS. (Copy of cited letter is attached herewith for ready reference).

Encl:- As above.

(Parveen Kumar)

Deputy General Manager(BD)

Copy to,

All Head of Circles (except Rajasthan Circle) action please.

For information and needful