GST exemption for specified railway services and certain short-term accommodation under new Delhi state tax notification. The notification inserts nil-rated entries for specified Ministry of Railways services including sale of platform tickets, retiring/waiting rooms, cloak room services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure and maintenance arrangements. It amends the accommodation entry to remove a heading cross-reference, adds an Explanation excluding student residences and hostel-type accommodations, and creates a nil-rated accommodation entry under Heading 9963 conditioned on a value-per-person-per-month cap and a minimum continuous supply duration.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for specified railway services and certain short-term accommodation under new Delhi state tax notification.
The notification inserts nil-rated entries for specified Ministry of Railways services including sale of platform tickets, retiring/waiting rooms, cloak room services, battery-operated car services, inter-zone/division supplies, and SPV-Ministry infrastructure and maintenance arrangements. It amends the accommodation entry to remove a heading cross-reference, adds an Explanation excluding student residences and hostel-type accommodations, and creates a nil-rated accommodation entry under Heading 9963 conditioned on a value-per-person-per-month cap and a minimum continuous supply duration.
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