GST notification amendment expands nil-rated railway services and refines exemptions for certain accommodation services under state GST law. The amendment inserts Chapter 99 entries treating specified Ministry of Railways services-platform tickets, retiring/waiting rooms, cloakroom services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure use and maintenance during concession periods-as nil rated, and revises the accommodation entry by omitting a heading reference, adding an explanatory exclusion for student residences and hostels/camps/PGs, and introducing a nil-rated accommodation category subject to a per-person per-month value cap and minimum continuous supply period.
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GST notification amendment expands nil-rated railway services and refines exemptions for certain accommodation services under state GST law.
The amendment inserts Chapter 99 entries treating specified Ministry of Railways services-platform tickets, retiring/waiting rooms, cloakroom services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure use and maintenance during concession periods-as nil rated, and revises the accommodation entry by omitting a heading reference, adding an explanatory exclusion for student residences and hostels/camps/PGs, and introducing a nil-rated accommodation category subject to a per-person per-month value cap and minimum continuous supply period.
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