No, it's not like that.. Transportation of all Goods by rail is taxable Except as mentioned hereinafter, GST is not applicable on the transport of the following goods by railway: (a) Relief material for disaster struck areas (food for flood victims etc.) (b) Defence or military equipment (c) Newspaper or magazines registered with the Registrar of Newspapers (d) Railway equipment or materials (e) Agricultural produce (f) Milk, salt and food grain including flours, pulses and rice (g) Organic manure
No,metro, monorail or tramway and in a class other than the first class or air-conditioned coach are exempt from GST. (Notification No. 12/2017-CT (Rates) and 9/2017-IT (Rates) both dated 28-6-2017, effective from 1-7-2017).