Nil-rated railway services extended; accommodation supply relief for long-term low-value stays under amended state GST rates. The amendment inserts nil-rated entries for railway-related services: services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services), inter-zone/division services within Indian Railways, and SPV-Ministry of Railways infrastructure-use and maintenance arrangements. It revises the accommodation entry by omitting a heading reference, re-numbers the Explanation and adds an exclusion for student residences and hostels. A new entry nil-rates accommodation supplies valued at or below twenty thousand rupees per person per month when supplied for a minimum continuous period of ninety days. The amendment is effective from 15 July 2024.
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Provisions expressly mentioned in the judgment/order text.
Nil-rated railway services extended; accommodation supply relief for long-term low-value stays under amended state GST rates.
The amendment inserts nil-rated entries for railway-related services: services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services), inter-zone/division services within Indian Railways, and SPV-Ministry of Railways infrastructure-use and maintenance arrangements. It revises the accommodation entry by omitting a heading reference, re-numbers the Explanation and adds an exclusion for student residences and hostels. A new entry nil-rates accommodation supplies valued at or below twenty thousand rupees per person per month when supplied for a minimum continuous period of ninety days. The amendment is effective from 15 July 2024.
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