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of <h1>Central Govt amends Notification 12/2017-Central Tax to exempt certain railway and accommodation services under GST Act. Effective July 2024.</h1> The Central Government has amended Notification No. 12/2017-Central Tax (Rate) to exempt certain services under the Central Goods and Services Tax Act, 2017. New exemptions include services by the Ministry of Railways such as platform ticket sales, retiring rooms, cloakroom services, and inter-zone services. Additionally, services by Special Purpose Vehicles to the Ministry of Railways are exempt. Changes also affect accommodation services, excluding student residences and similar accommodations, with a new exemption for services valued at less than or equal to twenty thousand rupees per person per month for at least ninety days. This amendment is effective from July 15, 2024.
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