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of <h1>New Tax Exemptions for Railway Services and Accommodation Clarified in Notification No. 04/2024 Effective July 15, 2024.</h1> The Ministry of Finance has issued Notification No. 04/2024 to amend Notification No. 9/2017-Integrated Tax (Rate), dated June 28, 2017, concerning exemptions on the supply of services under the Integrated Goods and Services Tax Act, 2017. The amendments introduce new exemptions for services provided by the Ministry of Railways, including platform ticket sales, retiring rooms, cloakroom services, and battery-operated car services. Additionally, exemptions are granted for certain inter-zone railway services and infrastructure use agreements with Special Purpose Vehicles. The notification also clarifies exemptions related to accommodation services, effective from July 15, 2024.
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