GST exemptions for specified railway services and conditional accommodation supplies clarified under state notification. The notification amends the Haryana GST schedule to insert nil-rated entries for specified Indian Railways services (platform tickets, retiring/waiting rooms, cloak rooms, battery car services), inter-zone/division railway services, and SPV services related to use and maintenance of SPV infrastructure during concession. It revises an accommodation entry by deleting a heading reference, adds an exclusion for student residences and similar lodging, and creates a conditional nil-rated entry for accommodation supplied for a minimum continuous period subject to a per-person monthly value cap.
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 exemptions for specified railway services and conditional accommodation supplies clarified under state notification.
The notification amends the Haryana GST schedule to insert nil-rated entries for specified Indian Railways services (platform tickets, retiring/waiting rooms, cloak rooms, battery car services), inter-zone/division railway services, and SPV services related to use and maintenance of SPV infrastructure during concession. It revises an accommodation entry by deleting a heading reference, adds an exclusion for student residences and similar lodging, and creates a conditional nil-rated entry for accommodation supplied for a minimum continuous period subject to a per-person monthly value cap.
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 
