GST 2.0, rolling out on 22 September 2025, ushers in sweeping tax revisions across item categories and sectors. Here's how the GST landscape is reshaping:

 

Overview of Rate Changes

New Structure:

• Main slabs: 5% and 18%

• Special “demerit” slab: 40% for luxury and sin goods

Sector- and Item-Wise Impact

Essential Food & Beverages

• Nil (0%): UHT milk, packaged paneer, roti/chapati, khakhra, pizza bread, erasers, pencils, notebooks

• 5%: Butter, cheese, ghee, chocolates, pasta, biscuits, namkeens, juices, vegetable oils, confectionery, dairy spreads
  Hindustan TimesThe Economic TimesBusiness StandardThe Indian ExpressIndiatimes

Agriculture & Fertilizers

• GST reduced to 5% from 12–18% on fertilizers, bio-pesticides, drip irrigation, micro-nutrients, sprinklers
  Moneycontrolscanx.tradeBusiness Standard

Healthcare & Medical Items

• 0%: Life-saving and cancer medicines, individual life & health insurance premiums

• 5%: Other medicines, diagnostic kits, oxygen, feeding bottles, corrective spectacles
  Hindustan TimesThe Times of IndiaFinancial TimesBusiness Standard

Personal Care & Household

• 5%: Shampoo, soap, toothpaste, toothbrushes, talcum/face powders, shaving products, handmade candles, certain school supplies (e.g. erasers)
  Hindustan TimesThe Indian ExpressBusiness Standard

Consumer Electronics & White Goods

• 18% (down from 28%): Air conditioners, TVs, dishwashers, monitors, projectors, home appliances
  The Indian ExpressBusiness StandardIndiatimes

Automobile Sector

• 18%: Small petrol/LPG/CNG cars (≤1200 cc & ≤4 m), small diesel cars (≤1500 cc & ≤4 m), three-wheelers, motorcycles ≤350 cc, ambulances, goods transport vehicles, tractors (small), bicycles

• 40%: Large cars ( >1500 cc or >4 m), SUVs/MUVs, luxury vehicles, motorcycles >350 cc, high-end EVs

• 5%: Electric vehicles (unchanged)
  Business StandardThe Indian ExpressReutersThe Economic TimesMoneycontrol

Textiles & Apparel

• GST lowered to 5% on manmade yarns/fibres and synthetic textiles; apparel priced above ₹2,500 now taxed at 18% (up from 12%)
  scanx.tradeReuters

Energy & Mining

• Coal: GST raised to 18%, compensation cess subsumed

• Renewable energy equipment: Reduced to 5%
  MoneycontrolBusiness Standard

Building Materials & Chemicals

• 5%: Marble, granite, sulphuric/nitric acid, ammonia, hydrogen peroxide, fertilizers inputs

• 18%: Cement (down from 28%)
  The Economic TimesBusiness StandardThe Times of India

Beverages, Tobacco & Sin Goods

• 40%: Pan masala, cigarettes, gutkha, chewing tobacco, sugary/fizzy drinks, aerated waters with flavour/sugar

• 18%: Bidis (down from 28%)
  Hindustan TimesThe Economic TimesMoneycontrolReutersFinancial Times

Logistics & Transport Services

• 5%: Multimodal transport, freight, GTA services

swachh_bharat_abhiyan- मौत के सौदागर मौत बाटते सफाई कर्मचारी NGT का झूठ अपनी नाकामियों को छुपाती NGT, नाच न आवे आंगन टेरा।

NGT  का झूठ  अपनी नाकामियों को छुपाती NGT,  नाच न आवे आंगन टेरा। 

माननीय मोदी जी के नोबल cause स्वच्छ भारत के सपने को कलंकित करती साउथ दिल्ली mcd जिसमे bjp का शाशन है। जनता में गुस्से  के रूप में देखने मिलता है ये हर म्युनिसिपल कारपोरेशन  में स्वच्छ भारत का सच है।

swachh_bharat_abhiyan- माननीय मोदी जी के नोबल cause स्वच्छ भारत के सपने - NGT efforts for safeguarding environment is not enough or up to the mark. Ground level involvement and Quick  policy level Implementation missing 

अस्थमा बाटते सफाई कर्मचारी स्वच्छ भारत नगर निगम काम नहीं करती बेसिक तकनीक भी नहीं अच्छी सोच की कमी -https://goo.gl/zV52NK 

CleanIndia-Kalu sarai hauzkhass South Delhi MCD Delhi

मौत के सौदागर मौत बाटते सफाई कर्मचारी अस्थमा लंग्स बीमारी....... NGT कोई एक्शन नही। 

लोगो ने पूछा  आप के पास कोई समाधान है। 

पुरे देश में (SOUTHDELHI MCD) सफाई का समय चेंज हो रात 11 से सुबह 4 तक या साथ मे पानी ले कर चले सफाई कर्मचारी। construction ओर गाड़ी से भी इतनी धूल नही ।

बेंचमार्क : खुरई , जबलपुर म.प , रात में सफाई होती है। 

NGT efforts for safeguarding environment is not enough or up to the mark. Ground level involvement and Quick  policy level Implementation missing 

#NGT #PMOINDIA

सरकार  सिर्फ धोखा  दे  रही।  पार्किंग का चार्ज  ४ गुना किया तो बेयर जनता ने किया सरकार  ने क्या कंट्रीब्यूट किया पोलुशन की रोकथाम में।  भारत सरकार  ने क्यों नहीं कहा की पोलुशन कण्ट्रोल करने के लिए केवल रुपये १०  में मेट्रो से कही भी जाये  स्कीम एप्लीकेबल फॉर २० डेज अप्लाई होनी चाहिए ।  सर्कार केवल जनता को ही ठगना चाहती है। 

सुप्रीम  कोर्ट को ही इंटरफेरेंस करना होगा . सुप्रीम कोर्ट  NGT पर एक्शन ले। जब जनता की गलती पर सजा है।  तो सरकार  की गलती पर पेनल्टी क्लॉज़ क्यों मिसिंग है। 

आम जनता क्या करे जंतर मंतर पैर बैठे या भूख हरताल करे।  सर्कार को खुद भी संज्ञान लेना चाहिए।  जनता से सर्कार है।  जनता के हितो की रक्षा  करना  सर्कार का प्रथम उत्तरदायित्व बनता है. 

सरकार ने कहा हमें सुझाव  दीजिये  लोकल सर्किल पर  दीजिये , My GOV  पर दीजिये , by post , portal हमने और जनता  ने सब जगह दिया।  कृपया कर जनता को कुछ ग्राउंड लेवल इम्प्लीमेंटेशन भी दिखाइए।

http://vishesh2014.blogspot.in/2016/07/school-baccho-ko-astama-dete-delhi.html

NGT  का झूठ  अपनी नाकामियों को छुपाती NGT,  नाच न आवे आंगन टेरा। 

सरकार रोड ही नहीं बनाती सिर्फ टैक्स चाइये। सिर्फ झूठ को नए रपर में बेच रही सरकार। ग्राउंड लेवल कुछ भी नहीं। पालिसी के नाम पर कुछ नहीं। सरकार को रिस्पांसिबिलिटी तय करनी होगी।

देश की राजधानी जो भारत का चेहरा हे अगर वह इतना बुरा हाल है तो देश के अन्य राज्य का क्या हल होगा। यही मेरे देश की व्यथा है। यहाँ जिम्मेदारी दोनों की है केंद्र सरकार और राज्य सरकार।http://vishesh2014.blogspot.in/2014/09/important-role-of-pwd-road.html

बच्चो में और आम जनता में अस्थमा बाटते सफाई कर्मचारी और कच्ची  रोड
सफाई का समय चेंज हो रात १० बजे से रात १२ बजे हो।
या Safai ka time night 11:00 PM to 5:00AM ho

School baccho ko astama dete Delhi safari karamchari . Safai ka time night 11:00 PM to 5:00AM ho

Timing of Cleaning ( Best Example - Benchmarking - Khurai - Madhya pradesh)

(Night 2:00 AM to 5:00 AM) they are cleaning road at night, not like cleaning staff start cleaning roads in morning 8:00 O' Clock and floating more dust in office time ( main reason for lots of skin and breathing issue.

अस्थमा बाटते सफाई कर्मचारी स्वच्छ भारत नगर निगम काम नहीं करती बेसिक तकनीक भी नहीं अच्छी सोच की कमी SmartCity

# samrtcity  #swatchBharat

सफाई कर्मचारियों के टाइम बदल कर रात को कर दे  ये आफिस ओर स्कूल जाने के टाइम पर धूल उड़ा कर अस्थमा बांट रहे।

School baccho ko astama dete Delhi safari karamchari .Safai ka time night 11:00 PM to 5:00AM ho

क्या सरकार जनता के हितों को ध्यान में रख कर जरुरी कदम उठती है। 

क्या भारत सरकार से ये उम्मीद की जा सकती है कि २ अक्टूबर गांधी जी के जनम दिन से पहले स्वेच्छा भारत का सपना सच होगा और सफाई टाइमिंग में जरुरी बदलाव करके बच्चों को अस्थमा से बचाया जायेगा। 

Cable / Mobile Network Pollution: 

My one friend  came from Finland for business purpose & visiting India and she said she has heard that lots of cable & electricity Jhal and spreaded in India also caw are roaming in roads , She urge me that she wanna to see the same . I was really feeling shame and after the some time  I said her, India is developing country and every day we are growing /developing the things, policies and adopting the best practices . I request her to not to project this kind of image in front of world and requested not to take this kind of picture.being an Indian we are not feeling good , 

As i know earlier we were  paying cable operator 75/- to 100/- per month , and in many places people are not paying up to year,  there was no service tax , now a days big player comes in fiels and for same service currently they are charging 220 /- to 500/- per month , In the name of digital and HD service they are charging lots of extra amount which is not worth. But  jhal of cable and electricity as it is . I would Like to urge PMO India to keep general public in mind and bring some policy /bill in this area , so that Aim of Clean India can be achieved and General Public will get service maximum / not more than 100/- per month for digitization, and maximum cost of set up Box should not be more then 500/- . 

Solid Waste Management:

• Tie up of MCD (Municipal Cooperation  & Solid Waste Management company ---Employment Increase ( Best Example: Bench marking Greater Noida)
• Online Complain System in MCD Tracking , Loging Complain & Followup. 
• Time bonded low to closed the issue in 3 days.
•  Penalty Clause 
• Plastic Bag Ban in all over India & even Milk Bag (Mather dairy, Amul...many more ...etc)
• All departmental store need to sell khulla Kirana, Product with Paper Bag/ Jute bag
• Culture Development & Trend development for cloth bags (Employment increase simultaneously)
• Pakki Sabji Mandies and fruit Mandies development in every 5KM  So that Cleaning can be possible  , Contract has to be given to Solid waste Management companies ( Bench marking  Greater Noida) 
• Timing of Cleaning ( Best Example - Bench marking - Khurai - Madhya pradesh) (Night 2:00 AM to 5:00 AM) they are cleaning road at night, not like cleaning staff start cleaning roads in morning 8:00 O' Clock and floating more dust in office time ( main reason for lots of skin and breathing issue.
• Highway and major road should be made up to end mark and clean by mechanical machine ( best example -Bench marking- Australia) in India they left space in road side and that may be required more and every day cleaning also floating more dust.

सरकार  का कोई कण्ट्रोल नहीं प्राइवेट कांट्रेक्टर काम करके भाग जाते है और रिपेयर कोई नहीं करता रोड तुड़ी की टूटी ही रह जाती है - कालू सरई  दिल्ली।  सीवर  का काम कर कांट्रेक्टर कुड़ी रोड छोड़ गया 

Road Rework
Normally  Telecom / water line lay outing contractor  or concern department of ministry not using boring the road to by pass the water line or OFC cable .

So PWD has rights to give permission  to work if they will give clearance when concern department pay the amount to PWD and PWD will open department for Patch work maintenance.This kind of amendment in policy will bring lots of  transparency and proper rework of roads.big  contribution to Clean India Project.

सरकार का इंटेंशन is questionable ? क्योकि बहुत से काम बगैर पैसे के भी हो जाते है। गुड पालिसी से।

जहा सिंगल रोड हे और divider नहीं है  वहा  केवक रोड के एक साइड - राईट में ही पार्किंग allow हो  और one way डिफाइन किया जाये जिससे की ट्रैफिक कंजेक्शन और पोलुशन न हो।

Desh ka paisa kase barbad ho ad in metro sirf dikhwa he

www.dcsk.delhi.gov.in

toll free number 1800-11-2021

केवल लिखने से कुछ नहीं होगा. पार्क में कुत्तो को लेने पैर Rs 5000/- ki penalty ho . लोग मॉल मूत्र के लिए कुत्तो कोई गार्डन में लाते है।

साउथ MCD  जिमेदारी ले और रोज कचरा उठवाए यहाँ तो हफ़्तों कचरा नहीं उठता रोज गार्डन घूमने जाओ तो कचरे का ढेर देखो।  कम से कम 5 लोगों के डिफरेंट फैमिलीज़ के  हस्तक्चर ले सवाई कर्मचारी की आज सफाई की गई।

कालू सराय - बेगमपुर opposite to DDA Park-  Pin 110016

Save the water for your children

http://vishesh2014.blogspot.in/2014/09/save-water-for-your-children.html

Water harvesting is real need to current scenario, Government  clear policy in new and old society, DDA, and other private builder for water harvesting will bring bright future of India 

We friend are just talking about flud  in Bihar , rajasthan , Madhya pradesh  and Ganga's Fury The Uttarakhand  and in the same time we are facing water issue in rainy season in many state , even in no of Government & private colonies around the India like DDA,JDA &  private society  in many places they are unable to supply proper feed to civilian  in the same time  many state are facing issue of dry  field many farmers are hoping the rain  water

1. water harvesting have to be compulsory for all Private builders, as well as government state development authorities like  DDA, GDA, JDA etc
2. Special tax benefit in housing construction loan if they have adopted water harvesting technique.
3. special diesel subsidy only to farmer if they have create water harvesting technique in their field
4. Big pond creation in villages for rain water storing 
5. Adding water harvesting in "Sansad Adarsh Gram Yojna".     
6. State Jal board should have to clean the water line  in every quarter by pressure machine to remove the obstruction to ensure the water supply.  

Idea for "Clean Ganga"

http://vishesh2014.blogspot.in/2014/08/idea-for-clean-ganga.html

How can it be ensured that not only does the arrival of tourists increase but also the Ganga remains clean?

How can the proposed waterways and similar initiatives complement the various efforts to clean the Ganga and at the same time enhance tourism? Should such an initiative be replicated for other rivers as well?

Solar Power

http://vishesh2014.blogspot.in/2016/07/master-stroke-india-gdp-will-be-in.html

Mandatory policy for every mall should have solar system and cooling tower to reduce load of power dependency.

Mandatory policy for solar panel installation in multi story building balcony sheds to reduce the power dependency load.

Solar Parking Lot- Smart city 

Policy for parking licence only when supporting solar parking lot .every parking lot should have solar parking lot specially in metro parking , 

Solid waste Management and Electricity Generation from waste 

कचरे से बिजली बनाना। 

कचरे से बनी बिजली से जगमगाएंगे शहर, मध्य प्रदेश सरकार ने शुरू की नई पहल

रीवा और सतना जिले की नगरपालिका और नगर पंचायतों से निकलने वाले कचरे से बिजली बनाने की योजना है। मध्य प्रदेश सरकार नई तरह की योजना बना रही है।

Connecting rivers - Waterway development safeguarding the water waste 

Possibility of approximate 5 lakhs + job boost due to this initiative

Boost of water transport

Boost of agriculture industry due to availability of water

Boost of Hotel and restaurant Industry  

Boost the tourism industry 

NCR lost 40% of its water bodies in 42 years: Study

https://economictimes.indiatimes.com/news/politics-and-nation/ncr-lost-40-of-its-water-bodies-in-42-years-study/articleshow/61180810.cms

Delhi govt proposes aerial sprinkling of water to contain dust

https://economictimes.indiatimes.com/news/politics-and-nation/delhi-govt-proposes-aerial-sprinkling-of-water-to-contain-dust/articleshow/61189133.cms

Railway- Should public sector railway services be privatized? Don’t pay taxes if government fails to curb corruption: HC

Railway- Don’t pay taxes if the government fails to curb corruption: HC

Should public sector railway services be privatized?

Argument: No. Privatizing railway services would result in higher ticket prices. This would negatively affect the poor who rely on the railways for transport.

This argument directly addresses the statement and talks about the important implications the privatization of the railways could have. Hence, the argument is strong.

While privatization may help improve the quality of services

50 % of reduction in Rail fair is practically Possible. Penalty on Railway for poor services on undelivered services due to operational deficiency. Alternate Income source development by Government –  Step towards double digit GDP Growth in next 2 years.

Potential of development and “Corruption in Railways in India”

Issues, Root Causes and Proposed Solutions)

Observation / Challenges:

1. Union

2. Lay off lakhs of jobs

3. Lack of transparency

4. Government willingness to brings India at Top.

Reference:

PRSEC/E/2016/02116- Railway

PMOPG/E/2015/0155125 – Railway

PMOPG/E/2015/0121430- Railway Service charges malpractice.

PMOPG/E/2015/0007311- Railway

MORLY/E/2015/02956 – Railway

RTI - MORLY/R/2016/58225

Dear PMO Team,

Railway Reform Initiative - Return on Investment will get in near future

Railway Reform Initiative - Return on Investment will get in near future

http://vishesh2014.blogspot.in/2014/01/how-can-rail-ministry-or-irctc-reduce.html

1. Railway will play important role in India double digit GDP growth

2. Railway mall conversion from old dead station - for example Patel nagar delhi station

3. 2 additional track laying off by private sector - 1 track for mall gadi and onother tracks for

passenger trains. this will bring lots of competition if one is run by private parties/ government

body.

4. Trains will be run by private party like reliance, Mahindra, tata.

5. Scope for new railway coaches design and manufacturing will boost made in India also

automobile sector vendors they will become new railways vendors.

6. New station mall creation and income from lease/renting

7. Lots of job opportunity creation due to all this changes

8. Same like flight rajdhani / shatabdi run and maintain by private sector

9. Bar coded Ticket automatic checker - no more free ticket journey

Railway Reform-every station should have automatic ticket checker machine gates - like Delhi metro

Bar coded or QR Coded Ticket automatic checker - no more free ticket journey no more Ticket checker required in Stations.

Trolleys availability in railway station as in airports –

government railway earning source

Increasing the rail kiraya is not only the solution to overcome from operating cost. Something should be beyond the profitability Rail kiraya should be reduce to 50% 

Thinking IRCTC / ministry of railways should take some good step to find out alternate source of income to reduce rail kiraya .we hear that railway has given concept study to EY company but in a year, no ground level Implementation.
 Railway ministry and Suresh Prabhu ji only believing in hiking railway fare but ground level no improvement in quality of services.
Railway ministry only hiding their operational deficiency by hiking railway fare. they are not working on alternate source of income. Before implementing any cess or tax government should define penalty clause for operational failure of delivering the quality services. Safety, security so on .

Implementation and corrective action for railway

50 % of reduction in Rail fair is practically Possible. We should not get impression like Modi government has looted us in every activity.
 §  Solar Panels to reduced alternative source of energy and reduce power dependency for saving government money.
§  Advertisement on rail coaches inside & outside. Frame need to be established.
§  Advertisement on railway station and all platforms. Ex. Hotels & tourist places, education, food chain, insurance etc.
§  Modernization of railway platform & stations like metro rail station.
§  Increasing the competition in mobile /telecom / internet in each platform of station, all service provider need to be invited to establish their setup for increasing quality of service in public benefit. Govt. income increase from lease on these services.
§  Increasing the competition in food chain and restaurant inside the platform or railway station-  all big food chain supplier need to be invite   like Tata, Birla, Reliance, Haldiram, Agarwal sweets, Nestle, Mahindra, Pepsi, IRCTC, many more dedicated Indian companies for India economy growth. To reduce black money all transaction should be bar coded or computerize with pan / tin Number associated in all food corners.
§  Ratio of food chain corners at least 8-10 per platform.
§  To increase the tourist special coach for NRI, outside country people, ticket should be always available .To promote tourist places in train way. International standard should be follow in these coaches.
§  Special trains for easy to reachable on tourist places, complete package.
§  All railway station should be like small mall all facility should be available like movie, food cloth, maybe they can restrict /separate the way to go inside the real rail platform to maintain the security. Government will get lot for income on lease concept and taxes. Public will get healthy environment and services.
§  . To increase the opportunity for improvement all platform and trains should be aim for ISO 9001- improvement ideas like station train route LED display, Station  advertisement Information Led display  (Benchmarking Delhi metro trains)
§  Free internet in railway train & platform.
§  To increase the income for government body they need to launch the IPO for establishing Railway mall, food chain, and alternate 2 extra rail track – one for goods and one for public interest.
§  Holi places like Varanasi, Haridwar, vashnavdevi , dwarka, maihar, ujjain...many more looking for special dedicated trains and special rules for senior citizen above 55 years.
§  Tourist places like Tajmahal, Goa, Manali, shimla, masouri, jaipur… many more looking for special trains and extra coaches for general public .
Benefit:Ø  General public will also get some assurance.
Ø  Quality of services will increase.
Ø  Tractability of public interest identifies.
Ø  Government income will increase
Ø  Tractability of income will increase in this food chain area, advertisement,
Ø  Public will get better service.
Ø  Duplicate brand will reduce.
Ø  Unwanted plastic waste reduces.
Ø  Better accountability of people traveled each day.
Ø  International Tourism will increase.
Ø  Holi places each to reachable concept realize.
 

Don’t pay taxes if the government fails to curb corruption: HC

http://timesofindia.indiatimes.com/city/nagpur/Dont-pay-taxes-if-government-fails-to-curb-corruption-HC/articleshow/50826888.cms

Government intention is questionable

Karni or kathani me fark - desh nahi bikne dunga.

no action no correction on service tax scam on canceled trains now a days call GST on train ticket.

Golmal By IRCTC / Indian Railway while canceling the train

+PMO India +Narendra Modi +Rashtriya Swayamsevak Sangh +Arun Jaitley 

IRCTC( Indian Railway Catering and Tourisium Corporation) or Indian Railway / Board  have to pay 10 time of ticket amount if train has been cancelled

1. IRCTC only refunding ticket charges
2. Service charges also need to be refund if irctc not able to delivered the service
3. IRCTC portal charges need to be refund in case of train cancellation
4. Bank gateway charges also need to be refund by irctc in case of train cancellation and falure of service by Indian railway 
5. 10 time of penality have to be imposed on railway in case of train cancellation and they have to be pay 10 time of ticket amount to the customer . 
6. IRCTC should beer direct and indirect cost due to failure in service delivery

Indirect Cost Bear by Passenger 

1. Normally people have connecting train or journey and end customer need to be suffer, 
2. Harassment at station for waiting next train  may be many hours 
3. Tatkal charges  or Premium charges for next train ticket
4. Hotel charges due to cancellation of train and wait for next train.

We do pay service tax to railway for offering good services. if train are running late then why does Penalty clause missing . 10 time of railway ticket amount should be paid by IRCTC for train late more than 3 hour.

Railway can not  be run away from their responsibility and there should be some penality on railway 

Case reference:  PNR Ref No : 2631805681 date 28 Mar 2015

Actual amount paid by passenger Rs 485/- + Rs 22.47 (service charge) + Rs 11 Bank Gateway charge= Total Rs 518

 Refund amount by IRCTC only Rs. 485/- ( PNR:- 2631805681 with Bank settlement ID- 323163856 on 30.03.2015. )

what about service charge + bank gateway charge and harassment faced by customer

Reference: PIB 14 Dec 2015

http://pib.nic.in/newsite/PrintRelease.aspx?relid=133163

New Rules for Cancellation and Refund of Railway Tickets 

Under normal circumstances no refund is granted on confirmed, RAC and Waitlisted tickets after the departure of the train. 

With effect from 12.11.2015, certain provisions of Railway Passengers (Cancellation of tickets and refund of fare) Rules have been amended and comprehensive Railway Passengers (Cancellation of tickets and refund of fare) Rules 2015 have been notified through Gazette Notification G.S.R. 836(E). dated 04.11.2015. 

Important changes made in Railway Passengers (Cancellation of tickets and refund of fare) Rules are as under:- 

Refund on cancellation of unused confirmed tickets: 

(i) If confirmed ticket is presented for cancellation upto 48 hours before the scheduled departure of the train, per passenger minimum cancellation charge is levied 

. (ii). If confirmed ticket is presented for cancellation between 48 hours and upto 12 hours before the scheduled departure of the train, 25% cancellation charges is levied subject to minimum flat cancellation charge. 

(iii) If confirmed ticket is presented for cancellation between 12 hours and upto 4 hours before the scheduled departure of the train irrespective of distance, 50% cancellation charge is levied subject to minimum flat cancellation charge. 

(iv). Refund on confirmed ticket is granted only upto 4 hours before the scheduled departure of the train. 

(B). Refund on cancellation of unused RAC/Wait-listed tickets/Partially confirmed tickets:- 

(i). When RAC/Waitlisted ticket/Partially confirmed tickets is presented for cancellation, the refund of fare minus clerkage charge is made upto 30 minutes before the scheduled departure of the train. 

Certain provisions of Railway Passengers (Cancellation of tickets and refund of fare) Rules have been amended to check bogus claims, to facilitate provision of Mobile ticketing as well as paperless ticketing, discourage last minute cancellation resulting in seats/berths going vacant etc. The amendment in refund rules became necessary to adapt to changes/developments in the ticketing systems. 

Further, reservation charts are being prepared at least 4 hours in advance, which facilitates purchase of available berths till 30 minutes before departure of the train. 

No cancellation charge or clerkage charges is levied and full fare is refunded to all passengers holding confirmed, RAC and Wait-listed tickets if the journey is not undertaken due to late running of the train by more than three hours of scheduled departure of the train from the journey commencing station, subject to the condition that the ticket is surrendered prior to the actual departure of the train

This information was given by the Minister of State for Railways Shri Manoj Sinha in a written reply to a question in Rajya Sabha on 11.12.2015. 

Now rail tickets to have details of subsidy availed

Government intention is questionable

http://www.newindianexpress.com/nation/Now-rail-tickets-to-have-details-of-subsidy-availed/2016/06/22/article3495199.ece

http://