According to the Ministry of Railways, service tax levied on tickets would go up to five per cent from 4.5 per cent.
However, non-AC travel, including that by local trains, metro and religious tours will remain exempt from the GST.
Similarly, GST on goods transport will be five per cent in place of the service tax of 4.5 per cent levied earlier with exemption for essential goods like milk and agricultural produce.
"For off-line transaction, an utility has been created by Railways Enterprise Resources Planning (ERP) manager, Centre for rail information system, to capture the transaction and facilitate submission of periodical returns in the GSTN portal," the ministry said.
Get the latest election news, live updates and election schedule for Lok Sabha Elections 2019 on ndtv.com/elections. Like us on Facebook or follow us on Twitter and Instagram for updates from each of the 543 parliamentary seats for the 2019 Indian general elections.