GST exemption for specified railway services and long-term low-value accommodation introduced with retroactive effect under state rate notification. The amendment adds Chapter 99 entries exempting specified Railway services and certain SPV infrastructure-use and maintenance services from State GST with a Nil rate. It revises serial number 12 by removing a heading reference, renumbering and adding an exclusion for student residences and hostel/PG-type accommodation, and inserts serial 12A under Heading 9963 to exempt low-value accommodation supplied for a minimum continuous ninety-day period at a Nil state tax rate. The changes are effective from 15 July, 2024.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified railway services and long-term low-value accommodation introduced with retroactive effect under state rate notification.
The amendment adds Chapter 99 entries exempting specified Railway services and certain SPV infrastructure-use and maintenance services from State GST with a Nil rate. It revises serial number 12 by removing a heading reference, renumbering and adding an exclusion for student residences and hostel/PG-type accommodation, and inserts serial 12A under Heading 9963 to exempt low-value accommodation supplied for a minimum continuous ninety-day period at a Nil state tax rate. The changes are effective from 15 July, 2024.
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