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

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

gst-rates-on-output-services-paramnewsper-by-indian-railway

Goods and service tax (GST) will be levied on the fare of passenger services as well as Output Services in place of service tax (including cess).



GST Rates applicable to Indian Railway on Output Services rendered As on 1.7.2017

  • 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%
Also Read: Goods & Services Tax (GST) levied on the fare of passenger services in place of service tax: Indian Railway Circular No.41 of 2017

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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