GST rate exemptions for specified railway services and limited duration accommodation supplies now provided under amended notification. The notification inserts new Nil rate entries exempting specified Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloakroom and battery operated car services), inter-zone/division services within Railways, and reciprocal arrangements between SPVs and the Ministry of Railways for use of SPV-built infrastructure and maintenance during the concession period. It also revises accommodation entries by excluding student residences and similar accommodations and adds an entry exempting certain low value, minimum-duration accommodation supplies under heading 9963.
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 rate exemptions for specified railway services and limited duration accommodation supplies now provided under amended notification.
The notification inserts new Nil rate entries exempting specified Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloakroom and battery operated car services), inter-zone/division services within Railways, and reciprocal arrangements between SPVs and the Ministry of Railways for use of SPV-built infrastructure and maintenance during the concession period. It also revises accommodation entries by excluding student residences and similar accommodations and adds an entry exempting certain low value, minimum-duration accommodation supplies under heading 9963.
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