CorporateGST guide
GST on Train Tickets
GST applies only to AC and first-class rail travel.
Book with GST invoice- AC & first class: 5%
- Non-AC: exempt
- Company invoices
- Business travel ITC
GST on rail travel
| Class | GST rate |
|---|---|
| AC classes & first class | 5% |
| Sleeper / general (non-AC) | Exempt |
Notes
Rates are indicative as per the GST rate structure revised in September 2025. Confirm with your tax advisor before claiming input tax credit.
Frequently asked questions
Is GST charged on sleeper class?
No, non-AC classes are exempt.