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% | 
 
 
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