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        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.

        <h1>GST exemptions for specified railway services and qualifying long stay accommodation expand scope and exclude student residences.</h1> The amendment grants nil-rate treatment to specified Ministry of Railways services-platform tickets, retiring rooms/waiting rooms, cloak rooms and battery-operated car services to individuals; inter-zone/division services within the Ministry; and SPV-to-Ministry and Ministry-to-SPV infrastructure-use and maintenance services during the concession period. It also revises accommodation entries by removing a cross-reference, adding an Explanation excluding student residences and hostels, and inserting a new entry providing nil-rate treatment for accommodation below the prescribed value where supplied for at least ninety continuous days.

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