GST exemption for railway and accommodation services expands with revised nil-rate entries and exclusions for student and hostel stays. Amendments are made to the West Bengal SGST rate notification to exempt specified Ministry of Railways services, including platform tickets, retiring rooms, waiting rooms, cloak rooms, battery operated car services, inter-zone or inter-division railway services, and certain Special Purpose Vehicle infrastructure and maintenance services. The accommodation-services entry is also revised by removing the Heading 9963 reference, excluding student residences, hostels, camps and paying guest accommodations, and inserting a separate nil-rate entry for accommodation services valued at not more than twenty thousand rupees per person per month for a minimum continuous period of ninety days.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for railway and accommodation services expands with revised nil-rate entries and exclusions for student and hostel stays.
Amendments are made to the West Bengal SGST rate notification to exempt specified Ministry of Railways services, including platform tickets, retiring rooms, waiting rooms, cloak rooms, battery operated car services, inter-zone or inter-division railway services, and certain Special Purpose Vehicle infrastructure and maintenance services. The accommodation-services entry is also revised by removing the Heading 9963 reference, excluding student residences, hostels, camps and paying guest accommodations, and inserting a separate nil-rate entry for accommodation services valued at not more than twenty thousand rupees per person per month for a minimum continuous period of ninety days.
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