GST Exemption on Select Passenger Transport: Railways, Metro, Auto Rickshaws; E-Commerce Operators Not Included.

The exemption from Goods and Services Tax (GST) for certain passenger transportation services in India. Exempt services include transportation by railways (excluding first class and air-conditioned coaches), metro, monorail, tramway, inland waterways, public transport vessels (excluding tourism-focused services), and metered cabs or auto rickshaws, including e-rickshaws. However, services provided through electronic commerce operators are not exempt. Definitions for terms like e-rickshaw, inland waterway, metered cab, radio taxi, and vessel are provided. There is also clarification regarding GST applicability on private ferry tickets in the Andaman and Nicobar Islands.