Cancellation charges of railway tickets for a class would attract GST at the same rate as applicable to the class of travel.
source https://www.ndtv.com/business/all-you-need-to-know-about-gst-on-cancellation-of-confirmed-railway-ticket-3289697
source https://www.ndtv.com/business/all-you-need-to-know-about-gst-on-cancellation-of-confirmed-railway-ticket-3289697
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