GST rate amendment expands nil-rate railway services and revises accommodation service exemptions and classification rules. The notification amends the Meghalaya GST rate notification by inserting nil-rate entries for specified railway-related services, including platform tickets, retiring rooms, cloak room services, battery-operated cars, inter-zone railway services, and certain SPV-railway infrastructure services. It also revises the accommodation services entry, excludes student residences and similar hostel or paying guest accommodation, and adds a nil-rate entry for accommodation services under Heading 9963 where the value of supply does not exceed twenty thousand rupees per person per month and the service is supplied for a minimum continuous period of ninety days.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment expands nil-rate railway services and revises accommodation service exemptions and classification rules.
The notification amends the Meghalaya GST rate notification by inserting nil-rate entries for specified railway-related services, including platform tickets, retiring rooms, cloak room services, battery-operated cars, inter-zone railway services, and certain SPV-railway infrastructure services. It also revises the accommodation services entry, excludes student residences and similar hostel or paying guest accommodation, and adds a nil-rate entry for accommodation services under Heading 9963 where the value of supply does not exceed twenty thousand rupees per person per month and the service is supplied for a minimum continuous period of ninety days.
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