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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C) (12/2017-(Rate), dated the 30th June, 2017</title>
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    <description>The amendment inserts nil rated entries for specified Chapter 99 services by Indian Railways and between its zones/divisions, and for SPV infrastructure use and related maintenance services during concession periods. It renumbers and adds an explanatory carve out excluding student residences, hostels, camps and paying guest accommodations from a particular accommodation entry, and inserts a new Heading 9963 entry treating accommodation services below a per person monthly value supplied for a minimum continuous period as nil rated. The notification takes immediate effect.</description>
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      <description>The amendment inserts nil rated entries for specified Chapter 99 services by Indian Railways and between its zones/divisions, and for SPV infrastructure use and related maintenance services during concession periods. It renumbers and adds an explanatory carve out excluding student residences, hostels, camps and paying guest accommodations from a particular accommodation entry, and inserts a new Heading 9963 entry treating accommodation services below a per person monthly value supplied for a minimum continuous period as nil rated. The notification takes immediate effect.</description>
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