GST ON RAIL FREIGHT

As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. RCM is applicable on GTA Service, therefore transportation service by rail does not fall under GTA Service.

Yes, you are eligible to avail input tax credit.

In this case, How much gst rate applicable on output service, if we are using railway wagon for transportation of goods.