GSTIN – Goods and Services Tax Identification Number

 

GSTIN – Goods and Services Tax Identification Number

GSTIN is a 15-digit unique identification number allotted to every registered taxpayer under the Goods and Services Tax (GST) system in India. It helps in identifying businesses and ensuring transparency in tax compliance.

Each GSTIN is structured as follows: Format Example: 29ABCDE1234F1Z5

Segment	Digits	Description
State Code	1–2	First two digits represent the state code (e.g., 27 for Maharashtra, 29 for Karnataka).
PAN Number	3–12	Next ten digits are the Permanent Account Number (PAN) of the taxpayer.
Entity Number	13	Thirteenth digit identifies the number of registrations on the same PAN in a state.
Default Alphabet	14	Usually 'Z', reserved for future use.
Check Code	15	Alphanumeric digit for error detection/validation.

Example Explanation: GSTIN: 29ABCDE1234F1Z5

• 29 – Karnataka (State Code)

• ABCDE1234F – PAN of the business 

• 1 – First registration of this PAN in Karnataka

• Z – Default value

• 5 – Checksum digit 

Planning & Production Control Organisation in Workshops - PCO

 

Planning & Production Control Organisation

Source: 121 M 

Key Functions - Vital for smooth, cost-effective, and timely production in Railway Workshops and Production Units.

Pre-Planning

• Study of drawings and specifications.

• Preparation of cost & detail books for each component.

• Listing and ensuring availability of raw materials/components.

• Maintaining data: installed capacity, booked load, spare capacity.

Drawing Office

• Scrutiny and verification of engineering drawings.

• Preparation of part drawings for manufacturing.

• Designing of jigs, fixtures, templates, gauges, etc.

• Maintenance of tool drawings and tool room coordination.

Planning Section

• Processing: Creation of process sheets (operation sequence, material use, machines, tools).

• Rate Fixing:

• Maintenance of synthetic data for fixing operation time.

• Scrutiny of piecework and excess time cards.

• Efficiency:

• Review of shop practices for improvements.

• Monitoring off-cuts/rejected materials for reuse.

Production Control

• Timely release of work orders.

• Preparation and circulation of production schedules.

• Coordination with Stores for advance material reservation.

Progress Office

• Continuous tracking of component/assembly progress.

• Monthly production & delivery reports.

• Coordination with shops and stores for material flow.

• Record maintenance of order status (received/completed).

Inspection

• Inspection of components post-operation for specification compliance.

• Reporting deviations and certifying quantities passed/rejected.

• Inspection of incoming supplier materials/assemblies.
                                               –end–

GST and Indian Railways

GST Rates on Indian Railways Related Goods and Services 

(as of March 28, 2025)

Category	Description	GST Rate
Passenger Transportation	Non AC - Sleeper Class & General Class	0%
Exempt Services	Platform tickets, retiring rooms, cloakrooms, battery car services, Transportation of Railway equipment or materials by Goods Train	0%
Passenger Transportation	First Class (Non AC) or AC coaches like 1st AC, 2nd AC, 3rd AC, and AC Chair Car.	5%
Goods Transportation	Transportation of goods by rail	5%
Food & Beverages	Supplied by Indian Railways/IRCTC/licensees on trains	5%  (No ITC)
Works Contract Services (Reduced)	Earthwork contracts >75% of value	12%
Works Contract Services (Standard)	Construction of under-bridges, tunnels etc.	18%

 

 

IRCTC - Latest facts

 

IRCTC - Latest Facts

• Website:  www.irctc.co.in and IRCTC Rail Connect App (Android & iOS).
  
  

• IRCTC revolutionized the life of the common man by enabling online ticket booking for Indian Railways.
  
  

• Launched in August 2002, with just 27 tickets booked on the first day.
  
  

• Record break - 15.88 Lakh e-tickets booked in a single day (21st March 2022) 

• Record break - 28,434 tickets were booked in a single minute on 12th November 2022 at 11:02 AM.
  
  

• One of the largest e-commerce websites in India and Asia Pacific.
  
  

• NGeT - Next Generation E-Ticketing launched on 28th April 2014. .
  
  

• The NGeT system can book over 26,000 tickets per minute.
  
  

• Share of Total Reserved Tickets - 82.68% In FY 2022-23
  
  

• An average of 12.38 lakh tickets - Booked daily - FY 2023-24
  
  

• The ticket booking service is available 24x7, except for a 35-minute daily break from 23:45 hrs to 00:20 hrs.

Key Points: 

1. IRCTC launched in 2002 August

2. NGeT stands for Next Generation E-Ticketing

3. The ticket booking service is available 24x7, except for a 35-minute daily break from 23:45 hrs to 00:20 hrs.

IRCTC - नवीनतम तथ्य

• वेबसाइट: www.irctc.co.in और IRCTC रेल कनेक्ट ऐप (एंड्रॉइड और iOS)।

• IRCTC ने भारतीय रेलवे के लिए ऑनलाइन टिकट बुकिंग को सक्षम करके आम आदमी के जीवन में क्रांति ला दी।

• अगस्त 2002 में लॉन्च किया गया, पहले दिन सिर्फ़ 27 टिकट बुक हुए।

• रिकॉर्ड तोड़ - एक ही दिन में 15.88 लाख ई-टिकट बुक हुए (21 मार्च 2022)

• रिकॉर्ड तोड़ - 12 नवंबर 2022 को सुबह 11:02 बजे एक मिनट में 28,434 टिकट बुक किए गए।

• भारत और एशिया प्रशांत क्षेत्र की सबसे बड़ी ई-कॉमर्स वेबसाइटों में से एक।

• NGeT - Next Generation E-Ticketing 28 अप्रैल 2014 को लॉन्च की गई।

• NGeT सिस्टम प्रति मिनट 26,000 से ज़्यादा टिकट बुक कर सकता है।

• कुल आरक्षित टिकटों का हिस्सा - वित्त वर्ष 2022-23 में 82.68%

• औसतन 12.38 लाख टिकट - प्रतिदिन बुक किए गए - वित्त वर्ष 2023-24

• टिकट बुकिंग सेवा 23:45 बजे से 00:20 बजे तक 35 मिनट के दैनिक ब्रेक को छोड़कर, 24x7 उपलब्ध है।

मुख्य बिंदु:

1. आईआरसीटीसी की शुरुआत अगस्त 2002 में हुई थी

2. एनजीईटी का मतलब है नेक्स्ट जेनरेशन ई-टिकटिंग

3. टिकट बुकिंग सेवा 24x7 उपलब्ध है, सिवाय 23:45 बजे से 00:20 बजे तक 35 मिनट के दैनिक ब्रेक के।