<h1>GST on rail services replaces prior service tax, applying to premium passenger classes and freight while preserving specified exemptions.</h1> Implementation of GST from 1 July 2017 replaces service tax for railway passenger, catering, parcel and freight services. A 5% GST rate applies to fares for premium passenger classes and to freight and parcel transportation, with exemptions for agricultural produce, milk, salt, food grains, relief materials, defence and railway equipment. Catering attracts differentiated GST rates with full input tax credit; specified standard meal items and Rail Neer prices remain unchanged. Railways have updated ERP and ticketing systems, initiated state registrations and prescribed transitional rules for advance bookings. GST is collected on waybills and invoices issued on or after the effective date.