GST exemption for specified railway services and certain low value long term accommodations clarified, with exclusions for student and hostel lodging. The notification adds Nil tax entries for specified services of the Ministry of Railways including platform tickets, retiring/waiting rooms, cloak rooms and battery operated car services; inter zonal/divisional Railway services; and SPV arrangements allowing use and maintenance of SPV infrastructure during concession periods. It also amends accommodation entries by removing a prior heading reference, adding an exclusion for student residences and hostels, and creating a Heading 9963 entry exempting low value accommodation supplied for a continuous minimum stay of ninety days.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for specified railway services and certain low value long term accommodations clarified, with exclusions for student and hostel lodging.
The notification adds Nil tax entries for specified services of the Ministry of Railways including platform tickets, retiring/waiting rooms, cloak rooms and battery operated car services; inter zonal/divisional Railway services; and SPV arrangements allowing use and maintenance of SPV infrastructure during concession periods. It also amends accommodation entries by removing a prior heading reference, adding an exclusion for student residences and hostels, and creating a Heading 9963 entry exempting low value accommodation supplied for a continuous minimum stay of ninety days.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
