GST rate amendments expand railway service classifications and clarify accommodation supply eligibility and exclusions, effective retrospectively. The notification adds three Chapter 99 entries classifying specified Indian Railways services to individuals, inter division supplies within the Ministry, and services between SPVs and the Ministry concerning use of SPV infrastructure and related maintenance. It also amends the accommodation entry by removing a heading reference, renumbering the Explanation, adding an exclusion for student residences and hostels, and inserting a new entry (12A) treating certain accommodation supplies meeting a per person monthly value and minimum continuous period as a distinct classification. The changes are effective from 15th July, 2024.
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GST rate amendments expand railway service classifications and clarify accommodation supply eligibility and exclusions, effective retrospectively.
The notification adds three Chapter 99 entries classifying specified Indian Railways services to individuals, inter division supplies within the Ministry, and services between SPVs and the Ministry concerning use of SPV infrastructure and related maintenance. It also amends the accommodation entry by removing a heading reference, renumbering the Explanation, adding an exclusion for student residences and hostels, and inserting a new entry (12A) treating certain accommodation supplies meeting a per person monthly value and minimum continuous period as a distinct classification. The changes are effective from 15th July, 2024.
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