GST exemption for specified railway services and low-value accommodation supplies with minimum continuous stay conditions. The amendment to Bihar SGST Notification No. 12/2017 inserts Nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division Railway services, and SPV-to-Ministry-of-Railways infrastructure-use and maintenance services during concession periods. It revises the accommodation services entry by adding an exclusion for student residences and hostel/camp/PG-type accommodations and creates a Nil-rated entry for low-value accommodation supplied for a continuous minimum ninety-day period per person.
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 low-value accommodation supplies with minimum continuous stay conditions.
The amendment to Bihar SGST Notification No. 12/2017 inserts Nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division Railway services, and SPV-to-Ministry-of-Railways infrastructure-use and maintenance services during concession periods. It revises the accommodation services entry by adding an exclusion for student residences and hostel/camp/PG-type accommodations and creates a Nil-rated entry for low-value accommodation supplied for a continuous minimum ninety-day period per person.
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