GST on Charges for Palace on Wheels Services (GST AAR Rajasthan)

In re Rajasthan Tourism Development Corporation Limited (GST AAR Rajasthan) In the case of In re Rajasthan Tourism Development Corporation Limited (GST AAR Rajasthan), the applicant, Rajasthan Tourism Development Corporation Ltd. (RTDC), operates the luxury tourist train “Palace on Wheels” (POW) in collaboration with Indian Railways. The central issue was whether RTDC should pay Goods and Services Tax (GST) on charges such as haulage and station user fees paid to Indian Railways, which were later recovered from the operator. The AAR examined whether these charges could be classifie...