# Passenger Transportation — GST Exemptions
## Air Travel
| Mode | Status |
|---|---|
| Air travel in economy class from / to airports in NE States, Bagdogra (West Bengal) | Exempt |
| Air travel — other economy / business class | Taxable |
Note: Booking the service via an agent does not change the exemption — the underlying transportation remains exempt; the agent's commission, however, is taxable.
## Non-AC Contract Carriage
Transport of passengers by non-air-conditioned contract carriage other than:
- Radio taxi
- Tourism, conducted tour, charter or hire
→ Exempt
Always taxable:
- AC contract carriage
- Radio taxi (always taxable)
- Tourism / Conducted tour / Charter / Hire (always taxable)
## Stage Carriage
- Non-AC stage carriage → Exempt
- AC stage carriage → Taxable (exemption does not apply if booked through ECO under Section 9(5))
## Funding under RCS (Regional Connectivity Scheme)
Viability gap funding received by airline operators under RCS — Exempt for 3 years from the date of commencement of operations.
## Other Modes of Transport
Transportation of passengers (with or without accompanied belongings) by:
| Mode | Status |
|---|---|
| Railway / Monorail / Tramway (Non-AC) | Exempt |
| Metro | Exempt |
| Inland waterways | Exempt |
| Public transport in a vessel (not tourism) | Exempt |
| Metered cabs, auto-rickshaws (including e-rickshaw) | Exempt (if not booked through ECO) |
| Leisure / charter vessels / cruise ship | Taxable |
| Ropeway, cable car, aerial tramway | Taxable |
## ECO (Electronic Commerce Operator) Twist
When specified services like auto-rickshaw rides or non-AC stage carriages are supplied through an ECO (e.g. Uber, Ola), Section 9(5) liability arises on the ECO and the original exemption does NOT apply.