https://www.taxtmi.com/caselaws?id=760115 AAR held that applicant must pay GST on charges paid to Indian Railways as they are the service recipient, not a pure agent. The arrangement where applicant pays Railways and recovers from operator does not qualify as pure agent service under Rule 33 of CGST Rules 2017, as applicant has not procured additional services on operator's behalf. GST rates apply as follows: Registration Fee and Right to Use at 18%, Haulage Charges and Station User Fee at 5%, Stabling and Cancellation Charges at respective prescribed rates. en-us Fri, 28 Jun 2024 00:00:00 +0530 Tue, 15 Oct 2024 12:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760115 AAR held that applicant must pay GST on charges paid to Indian Railways as they are the service recipient, not a pure agent. The arrangement where applicant pays Railways and recovers from operator does not qualify as pure agent service under Rule 33 of CGST Rules 2017, as applicant has not procured additional services on operator's behalf. GST rates apply as follows: Registration Fee and Right to Use at 18%, Haulage Charges and Station User Fee at 5%, Stabling and Cancellation Charges at respective prescribed rates. Case-Laws GST Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760115