GST exemption amendment expands railway services coverage and revises accommodation service exclusions under the Uttar Pradesh notification. Amendment to the Uttar Pradesh GST exemption notification inserts new entries for services supplied by Ministry of Railways to individuals, services supplied by one railway zone or division to another, and services supplied by Special Purpose Vehicles to the Ministry of Railways in relation to infrastructure use and maintenance, all at nil rate. It also revises the accommodation services entry by excluding student residences, hostels, camps and paying guest accommodations, and inserts a further entry for long-duration accommodation services subject to a value threshold, with effect from 15 July 2024.
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GST exemption amendment expands railway services coverage and revises accommodation service exclusions under the Uttar Pradesh notification.
Amendment to the Uttar Pradesh GST exemption notification inserts new entries for services supplied by Ministry of Railways to individuals, services supplied by one railway zone or division to another, and services supplied by Special Purpose Vehicles to the Ministry of Railways in relation to infrastructure use and maintenance, all at nil rate. It also revises the accommodation services entry by excluding student residences, hostels, camps and paying guest accommodations, and inserts a further entry for long-duration accommodation services subject to a value threshold, with effect from 15 July 2024.
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