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% |
No comments:
Post a Comment
Note: Only a member of this blog may post a comment.