GST on transport services provided by Government / local authorities

By | August 21, 2017
(Last Updated On: August 21, 2017)

Question 8: What are the transport services provided by the Government or local authorities exempt from tax under GST ?

Answer: Transport services provided by the Government to passengers by —

(i) railways in a class other than—

(a) first class; or

(b) an air-conditioned coach;

(ii) metro, monorail or tramway;

(iii) inland waterways;

(iv) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and

(v) metered cabs or auto rickshaws (including E-rickshaws)

are exempt from tax.

[ Refer Sr No 17 of table of   Notification No 12/2017 of Central Tax Rate dated 28.06.2017 ]

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