Railway service exemptions and accommodation tax relief expanded under amended Odisha GST notification The Odisha Goods and Services Tax exemption notification is amended to insert new Nil-rated entries for specified railway services and to revise the scope of accommodation-related exemptions. Services provided by Ministry of Railways to individuals by way of platform ticket sales, retiring room or waiting room facilities, cloak room services, and battery operated car services are brought within the Nil rate, along with services provided by one railway zone or division to another. A Nil-rated entry is also inserted for certain SPV railway infrastructure and maintenance services, and accommodation exemptions are refined with exclusions and a new Nil-rated entry for long-stay accommodation services.