GST Rates Applicable to Indian Railway on Output Services Rendered

GST Rates applicable to Indian Railway on Output Services rendered

As on 1.7.2017

What is the rate of Tax (CGST/SGST/UTGST/IGST) in respect of Output services provided by Railways ?

1. Transport of goods by rail – 5%

2. Transport of passengers by rail by way of

(i) By first class — 5%
(ii) By air-conditioned coach – 5%

3. Retiring room (Tariff per day Upto Rs 999)—-Nil

4. Retiring room (Tariff per day Rs1000 to Rs 2499)—12%

5.Retiring room (Tariff per day Rs 2500 to Rs 4999)—18%

6. Retiring room (Tariff per day Rs 5000 or above)—28%

7. Rental of immovable property—18%

 8.Sale of scrap: Ferrous/ Copper/ Glass—18%

9. Sale of scrap: Wood—5%

Other Services: All other services provided by IR to business entities shall be covered under Reverse Charge Mechanism, wherein Service Recipient shall pay tax directly

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