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    <title>FAQ on Railways dated 07/07/2017</title>
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    <description>GST is a destination based tax levied on the supply of goods and services, with reverse charge applicable to notified supplies and to both goods and services. Indian Railways&#039; output services include transportation of goods and passengers, rental of immovable property and sale of scrap. GST applies to passenger fares for premium classes and on related fare differentials, upgradations, excess fare tickets and cancellation/clerical charges, while specified classes, certain transported goods, leasing of rolling stock by the finance corporation, and inter station movements for carriage or repair are exempt. The Ministry has initiated State/UT registrations and designated zonal Principal Officers for compliance.</description>
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