Nil-rated railway services and specified low-value accommodation exempt from state GST, altering taxable entries and exclusions. The notification adds three nil-rated Chapter 99 entries for: (i) Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); (ii) inter-zone/division services within Indian Railways; and (iii) SPV arrangements allowing Indian Railways to use SPV-owned infrastructure during the concession period and related maintenance services. It amends the accommodation entry by removing certain heading wording, renumbering the Explanation and excluding student residences and hostels/camps/PG accommodations; and inserts a nil-rated accommodation entry for supplies below a specified monthly value when supplied for a minimum continuous period of ninety days.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Nil-rated railway services and specified low-value accommodation exempt from state GST, altering taxable entries and exclusions.
The notification adds three nil-rated Chapter 99 entries for: (i) Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); (ii) inter-zone/division services within Indian Railways; and (iii) SPV arrangements allowing Indian Railways to use SPV-owned infrastructure during the concession period and related maintenance services. It amends the accommodation entry by removing certain heading wording, renumbering the Explanation and excluding student residences and hostels/camps/PG accommodations; and inserts a nil-rated accommodation entry for supplies below a specified monthly value when supplied for a minimum continuous period of ninety days.
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