Accommodation supply threshold clarified: certain per person monthly stays with minimum continuous tenure treated under nil rate provision. The amendment inserts nil rated entries for specified Chapter 99 services by Indian Railways and between its zones/divisions, and for SPV infrastructure use and related maintenance services during concession periods. It renumbers and adds an explanatory carve out excluding student residences, hostels, camps and paying guest accommodations from a particular accommodation entry, and inserts a new Heading 9963 entry treating accommodation services below a per person monthly value supplied for a minimum continuous period as nil rated. The notification takes immediate effect.
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Provisions expressly mentioned in the judgment/order text.
Accommodation supply threshold clarified: certain per person monthly stays with minimum continuous tenure treated under nil rate provision.
The amendment inserts nil rated entries for specified Chapter 99 services by Indian Railways and between its zones/divisions, and for SPV infrastructure use and related maintenance services during concession periods. It renumbers and adds an explanatory carve out excluding student residences, hostels, camps and paying guest accommodations from a particular accommodation entry, and inserts a new Heading 9963 entry treating accommodation services below a per person monthly value supplied for a minimum continuous period as nil rated. The notification takes immediate effect.
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