Exemption for railway services expanded; specific railway and qualified accommodation supplies now covered under GST exemption framework. The notification inserts exempt entries under Chapter 99 for Ministry of Railways services-including sale of platform tickets, retiring/waiting rooms, cloak rooms and battery-operated car services-alongside exemptions for intra-Ministry zone/division services and SPV-Ministry infrastructure-use and maintenance arrangements. It also amends the accommodation exemption entry by removing a heading reference, adding an explanation excluding student residences and hostels, and creating a new entry exempting accommodation supplies that meet a specified value threshold and a minimum continuous supply duration.