<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Transport services provided by the Government to passengers by &mdash; (i) railways in a class other than&mdash; (a) first class; or (b) an air-conditioned coach; (ii) metro, monorail or tramway; (iii) inland waterways; (iv) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (v) metered cabs or auto rickshaws (including E-rickshaws) are exempt from tax.</span></span></p>