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%