GST exemption for specific railway services and conditional nil-rating for defined long-term low-value accommodation. Amendment inserts nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division services, and SPV-Ministry infrastructure and maintenance arrangements; and adds a conditional nil-rated accommodation entry for low-value, minimum-duration long-term stays while excluding student residences and hostel/camp/PG style accommodation from a related entry.
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 exemption for specific railway services and conditional nil-rating for defined long-term low-value accommodation.
Amendment inserts nil-rated entries for specified Ministry of Railways services to individuals, inter-zone/division services, and SPV-Ministry infrastructure and maintenance arrangements; and adds a conditional nil-rated accommodation entry for low-value, minimum-duration long-term stays while excluding student residences and hostel/camp/PG style accommodation from a related entry.
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