What are the transport services provided by the Government or local authorities exempt from tax?

Transport services provided by the Government to
passengers by —

(i) railways in a class other than— (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.