GST on passenger transport: reduced-rate treatments for specified services, conditional on restrictions on input tax credit eligibility. Heading 9964 prescribes GST rates for passenger transport services and conditions limiting input tax credit. Specific modes (first class rail/AC coach, AC contract and stage carriages, radio taxi, air economy, RCS airport services, specified non scheduled/charter pilgrimage operations, helicopter seat share, ropeways) attract concessional rates provided input tax credit on goods and/or services used in supplying the service has not been taken or utilised; input service credit in the same line of business is further restricted to the tax payable at the concessional rate.