GST exemption for specified railway services and long stay low value accommodation clarified, with defined exclusions and conditions. The notification inserts zero rate entries for specified Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak room, battery operated car services), inter zone/division services, and SPV arrangements allowing use of SPV infrastructure and related maintenance services. It amends the accommodation entry to exclude student residences and hostels/camps/PGs from that entry, and adds a new Heading 9963 entry exempting accommodation whose per person monthly value falls below a low threshold when supplied for a minimum continuous period of ninety days.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified railway services and long stay low value accommodation clarified, with defined exclusions and conditions.
The notification inserts zero rate entries for specified Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak room, battery operated car services), inter zone/division services, and SPV arrangements allowing use of SPV infrastructure and related maintenance services. It amends the accommodation entry to exclude student residences and hostels/camps/PGs from that entry, and adds a new Heading 9963 entry exempting accommodation whose per person monthly value falls below a low threshold when supplied for a minimum continuous period of ninety days.
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