GST amendments for railway services and specified accommodation: new nil-rated entries and conditional accommodation exemption. The notification adds nil-rated entries for: services by Ministry of Railways to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); services between Railway zones/divisions; and SPV arrangements allowing use of SPV-owned infrastructure and reciprocal maintenance services. It also amends the accommodation entry by deleting a cross-reference, adding Explanation 2 to exclude student residences and hostels/camps/PGs, and inserting a nil-rated entry for accommodation services with value less than or equal to twenty thousand rupees per person per month supplied for a minimum continuous period of ninety days.
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Provisions expressly mentioned in the judgment/order text.
GST amendments for railway services and specified accommodation: new nil-rated entries and conditional accommodation exemption.
The notification adds nil-rated entries for: services by Ministry of Railways to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); services between Railway zones/divisions; and SPV arrangements allowing use of SPV-owned infrastructure and reciprocal maintenance services. It also amends the accommodation entry by deleting a cross-reference, adding Explanation 2 to exclude student residences and hostels/camps/PGs, and inserting a nil-rated entry for accommodation services with value less than or equal to twenty thousand rupees per person per month supplied for a minimum continuous period of ninety days.
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