Nil-rated exemptions for specified railway services and limited-duration accommodation supplies after amendment. The notification inserts nil-rated Chapter 99 entries exempting specified services by the Ministry of Railways and by SPVs to the Ministry, and revises accommodation entries by removing a Heading 9963 reference, adding an exclusion for student residences and hostel-type accommodation, and creating a new nil-rated Heading 9963 entry for accommodation supplied for a minimum continuous period of ninety days where the per-person monthly value does not exceed a specified threshold.
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 exemptions for specified railway services and limited-duration accommodation supplies after amendment.
The notification inserts nil-rated Chapter 99 entries exempting specified services by the Ministry of Railways and by SPVs to the Ministry, and revises accommodation entries by removing a Heading 9963 reference, adding an exclusion for student residences and hostel-type accommodation, and creating a new nil-rated Heading 9963 entry for accommodation supplied for a minimum continuous period of ninety days where the per-person monthly value does not exceed a specified threshold.
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