GST exemption amendments expand nil-rated railway and accommodation services while refining exclusions for student and hostel stays. Amendments are made to the Andhra Pradesh GST exemption notification, effective from 15 July 2024, inserting nil-rated entries for specified Railway services, inter-zone and inter-division railway services, and SPV-related infrastructure services. The accommodation services entry is revised by removing a heading reference and excluding student residences, hostels, camps and paying guest accommodations. A new nil-rated entry is introduced for accommodation services valued at not more than twenty thousand rupees per person per month, subject to a minimum continuous supply period of ninety days.
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GST exemption amendments expand nil-rated railway and accommodation services while refining exclusions for student and hostel stays.
Amendments are made to the Andhra Pradesh GST exemption notification, effective from 15 July 2024, inserting nil-rated entries for specified Railway services, inter-zone and inter-division railway services, and SPV-related infrastructure services. The accommodation services entry is revised by removing a heading reference and excluding student residences, hostels, camps and paying guest accommodations. A new nil-rated entry is introduced for accommodation services valued at not more than twenty thousand rupees per person per month, subject to a minimum continuous supply period of ninety days.
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