GST Rates applicable to Indian Railway on Output Services rendered

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

• Transport of goods by rail – 5%
• Transport of passengers by rail by way of

(i)         By first class  — 5%

(ii)        By air-conditioned coach – 5%

• Retiring room (Tariff per day Upto Rs 999)—Nil
• Retiring room (Tariff per day Rs1000 to Rs 2499)—12%
• Retiring room (Tariff per day Rs 2500 to Rs 4999)—18%
• Retiring room (Tariff per day Rs 5000 or above)—28%
• Rental of immovable property— 18%
• Sale of scrap: Ferrous/ Copper/ Glass—18%
• Sale of scrap: Wood— 5%