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 ?
(i) By first class — 5%
(ii) By air-conditioned coach – 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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Source : http://www.indianrailways.gov.in