Exemption for specified Indian Railways services and short-term accommodation subject to minimum continuous stay requirement. Extends nil-rate IGST exemptions to specified Ministry of Railways services including platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services, inter-zone/division transfers, and SPV-related infrastructure use and maintenance services; and revises accommodation exemptions by excluding student residences and hostel-type accommodations while creating a new exemption for low-value accommodation supplied for a minimum continuous occupancy period.