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of <h1>J&K amends GST notification adding nil tax rates for railway services and accommodation under twenty thousand rupees monthly</h1> The Government of Jammu and Kashmir amended GST notification No. 12/2017 dated July 8, 2017, through notification SO-504 dated October 10, 2024. The amendment introduces three new entries (9E, 9F, 9G) providing nil tax rates for specific railway services including platform tickets, retiring rooms, inter-zone services, and SPV infrastructure services. It modifies entry 12 by removing reference to 'Heading 9963' and adding explanations excluding student residences and hostels. A new entry 12A is inserted covering accommodation services valued up to twenty thousand rupees per person per month for minimum ninety days continuous period at nil tax rate. The amendment is effective from July 15, 2024.
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