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Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and maintenance services. Accommodations up to Rs. 20,000 per person per month for minimum 90 days exempted for student residences, hostels, camps, paying guest accommodations.
Amends Notification No. 12/2017-Central Tax (Rate) to exempt supply of services by Ministry of Railways to individuals for sale of platform tickets, retiring/waiting rooms, cloak rooms, battery car services; services between zones/divisions of Railways; services by SPVs to Railways allowing use of infrastructure and maintenance services. Accommodations up to Rs. 20,000 per person per month for minimum 90 days exempted for student residences, hostels, camps, paying guest accommodations.
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