Transport of goods by person other than Indian railways

Yahiya (Student CA Final ) (81 Points)

29 May 2018  
Under heading 9965 (iv) of the notification no. 11/2017 CT (R) dated 28.06.2017, there is an entry levying 6% CGST on the service of transport of goods in containers by rail by any person other than Indian railways. Which person(s) can supply this service other than Indian railways?