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of <h1>Tripura amends SGST notification adding nil tax rates for railway services and accommodation under Section 11</h1> The Government of Tripura amended its SGST notification dated June 29, 2017, effective July 15, 2024. The amendment adds three new entries providing nil tax rates for specific railway services including platform tickets, retiring rooms, cloak room services, and inter-zone railway services. It also includes nil rates for services between Special Purpose Vehicles and Ministry of Railways regarding infrastructure use and maintenance. Additionally, the notification modifies accommodation service provisions, excluding student residences and hostels from certain exemptions, while adding a new category for accommodation services under twenty thousand rupees per month for minimum ninety-day periods at nil tax rate.
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