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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