Q1. Whether Goods and Service tax was required to be paid on the charges paid to the Railways on behalf of Operator and those charges were recovered from the Operator?
Ans- Yes, GST was required to be paid by the Applicant on the charges paid to the Indian Railways for operation of POWas discussed earlier in point no. F-7.
Q2. Why not the said charges were come under the scope of the pure agent?
Ans- The said charges are not covered under the scope Pure Agent in view of the discussion held in point no. F-8 to F-12 mentioned above. Q3. If charges paid to the Railways on behalf of Operator do not come under the scope of the pure agent or liable to be tax, then what will be the tax Rate?
Ans- Yes, the charges are paid to the Indian Railways by the Applicant and not operator and therefore are leviable to GST as per the rate mentioned in point no. F-15.