GST on Services to Railways

[Kalpesh Shah]

Respected Experts,

Our client is providing Following Services to Railways :

1. Platform cleaning Services, which is purely Service contract.

2. Parking Contract from Railway and paying railway License Fees for the same.

My question is whether :

1. Platform cleaning Services fall under RCM/ Forward Charge or considered as Exempt service under notification 12/2017 CGST (rate) dt : 28-6-2017 ?

2. Parking Charges payable to Railways falls under RCM or Forward Charge ?

for both the above cases Railway is asking to pay GST first and then they release payment later.

Your views is highly appreciable.

Thank you.

AI Summary

GST treatment for services to railways: platform cleaning attracts forward charge; parking taxability depends on contract details.
Platform cleaning services to the national railway administration are not covered by the cited exemption and should be taxed with GST payable by the supplier under the forward charge. Parking charges under a railway license require examination of tender and agreement terms to determine whether GST is payable by the supplier or under reverse charge; suppliers must issue correct tax invoices and remit GST, and recipients may request confirmation of tax payment.