Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration, and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. — GST rate 0%

As per Notification 12/2017 (amended by 16/2025), services provided by special purpose vehicles (spvs) to ministry of railways (indian railways) by way of allowing ministry of railways (indian railways) to use the infrastructure built and owned by them during the concession period against consideration, and services of maintenance supplied by ministry of railways (indian railways) to spvs in relation to the said infrastructure built and owned by the spvs during the concession period against consideration. classified under SAC Chapter 99 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Nil (applicable retrospectively from 1 July 2017).