Nil GST on specified railway services and certain longer term low value accommodations under amended UTGST rates. The Union Territory GST rate notification is amended to prescribe nil GST on specified Ministry of Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery operated car services), on inter zone/division services within the Ministry, and on specified SPV-Ministry infrastructure use and maintenance arrangements during concession. The amendment also revises the accommodation entry by excluding student residences and hostels/camps/PG accommodations and by adding a nil-rated entry for accommodation supplied for a minimum continuous period of ninety days subject to a per person per month value condition. The amendments are effective 15 July 2024.
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Provisions expressly mentioned in the judgment/order text.
Nil GST on specified railway services and certain longer term low value accommodations under amended UTGST rates.
The Union Territory GST rate notification is amended to prescribe nil GST on specified Ministry of Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery operated car services), on inter zone/division services within the Ministry, and on specified SPV-Ministry infrastructure use and maintenance arrangements during concession. The amendment also revises the accommodation entry by excluding student residences and hostels/camps/PG accommodations and by adding a nil-rated entry for accommodation supplied for a minimum continuous period of ninety days subject to a per person per month value condition. The amendments are effective 15 July 2024.
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