39 Questions
What is exempted from GST?
Cloak room
How are parcels booked in railway?
Owner's risk or railway risk
How are parcels charged?
Either by weight or by measurement, whichever gives the greater charge
What is the maximum limit of monetary liability for loss or damage of consignments other than animals and personal luggage?
Rs 50 per Kg
What is the maximum limit of monetary liability for loss or damage of personal luggage?
Rs 100 per Kg
What is the condition to declare the value of a consignment and pay a percentage charge on excess value?
For all consignments, including animals and personal luggage
What is the purpose of declaring the value of a consignment?
To increase the liability limit
What is the benefit of declaring the value of a consignment and paying a percentage charge on excess value?
Increased liability
What is the duration for which Busy Season Surcharge should be levied on POL?
3 months
Which of the following is exempted from GST?
All of the above
What does 'CAN' stand for in the context of railway transactions?
Credit Advice Note
What is the diversion charge applicable per wagon in case of party's rustiest?
Rs. 750/-
What is the primary mode of freight collection in Goods traffic?
E-payment
On what basis are Terminal Access Charges (TAC) for containers handled at CRT leviable?
Rake basis
What is the form number used to credit issued by the TIA to withdraw station debit?
TA16F
Which commodity attracts Busy Season Surcharge?
POL
What is the wharfage charge for livestock at other than notified station?
Rs. 20.00 per head per hour or part of an hour
What is the purpose of installing POS machines at various locations of Indian Railway?
To enable cashless transactions
What is the minimum value of goods that requires an E-Way bill?
Rs. 50,000 or more
For what distance is the validity of E-Way bill 1 day?
Upto 100 Km
What is exempted from GST?
Relief material for victims of natural or manmade disasters, calamities, accidents or mishap
What is the nodal officer for computerisation of parcel management system over major stations of Indian Railway?
CAO (PIS)/NR
What is related to Hand held scanner, Hand held mini printer, and Bar code labels?
PMS
What is exempted from GST?
Defence or military equipment
What penalty is levied on mis-declaration of commodity in a container?
4 times of the highest container class rate
On which type of traffic is congestion charge @25% leviable?
Goods traffic booked to Bangladesh
What is the rate of Premium Charge under Premium Indent Scheme?
15%
What is the amount of Wagon Registration Fee per rake?
Rs. 50000/-
What does NTR stand for in goods traffic?
Normal Tariff Rate
What is the GST rate on transportation of goods?
5%
At what rate is wharfage on parcel traffic charged?
Rs. 10/- rate per hour/per quintal
What does PCC stand for in goods traffic?
Permissible Carrying Capacity
What is the scale at which the 'Kisan Special' Train of parcel traffic is charged?
P Scale
What is eTRR?
Electronic Transmission Railway Receipt
What is the percentage of GST applicable on parcel traffic?
5%
When should a train be upgraded to the next higher scale for charging of parcel and luggage?
When it crosses the benchmark of utilisation of SLR by 50%
What is the rate at which parcel rates would be charged for Rajdhani/Shatabdi/Duronto trains?
25% over the scale 'R'
How are rationalisation of rates for parcel traffic done?
On the basis of 12 months from April to March
When are the revised rates for parcel traffic after rationalisation of rates effected?
1st June
Study Notes
Freight and Parcel Traffic
- Busy Season Surcharge is levied on POL (Option B)
- Agricultural Produce, Railway Material and equipment's, Milk, Salt, and food grains are exempted from GST (Option D)
CAN and Credit
- CAN stands for Credit Advice Note (Option A)
Freight Charges and Terminal Access Charges
- Diversion charges applicable are Rs. 750/- per Wagon (Option C)
- Terminal Access Charges (TAC) for containers handled at CRT are leviable on a Rake basis (Option B)
- Most of the freight in Goods traffic is collected through E-payment (Option B)
GST Exemptions
- Wharfage, Cloak room, Demurrage are exempted from GST (Options B, C, and D)
- Defence or military equipment is exempted from GST (Option A)
- Relief material for victims of natural or manmade disasters, calamities, accidents, or mishap is exempted from GST (Option D)
Parcel Traffic
- Parcel are booked in railway at Owner risk or railway risk (Option C)
- Parcels are charged by weight or measurement, whichever gives the greater charge (Option D)
- Unless the consignor declares the value of any consignment and pays percentage charge on excess value, the maximum limit of amount of monetary liability for loss, destruction, damage, and non-delivery shall not exceed Rs 50 per Kg (Option A)
- Unless the consignor declares the value in respect of consignments booked as personal luggage and pays percentage charge on excess value, the maximum limit of amount of monetary liability for loss, destruction, damages, and non-delivery shall not exceed Rs 100 per Kg (Option C)
- Wharfage charge for livestock at other than notified station is Rs. 10.00 per head per hour or part of an hour (Option B)
Technology and Railways
- Hand held scanner, Hand held mini printer & Bar code labels are related with PMS (Option D)
- Nodal officer for computerisation of parcel management system over major stations of Indian Railway is CAO (PIS)/NR (Option C)
- POS machines have been installed at various locations of Indian Railway to allow Cashless transaction (Option A)
E-way Bill and GST
- E-Way bill will be required before dealing when value of goods is Rs. 50,000 or more (Option B)
- For a distance up to 100 Km, validity of E-way bill is 1 day (Option C)
- GST is exempted in Relief material for victims of natural or manmade disasters, calamities, accidents or mishap (Option D)
- GST rate on transportation of goods is 5% (Option D)
Miscellaneous
- In case of mis-declaration of commodity in container is detected, charges will be 4 times of the highest container class rate (Option B)
- Congestion charge @25% is leviable on Goods traffic booked to Bangladesh (Option D)
- Premium Charge under Premium Indent Scheme is 15% (Option B)
- Wagon Registration Fee per rake is Rs. 50000/- (Option C)
- NTR in goods traffic stands for Normal Tariff Rate (Option B)
- PCC in Goods traffic stands for Permissible Carrying Capacity (Option A)
- eTRR stands for Electronic Transmission Railway Receipt (Option C)
Test your knowledge of Goods and Service Tax (GST) and customs regulations with this quiz, covering topics such as surcharges, exempted commodities, and more.
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