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    <title>Amendment in Notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017</title>
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    <description>The notification adds three nil-rated Chapter 99 entries for: (i) Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); (ii) inter-zone/division services within Indian Railways; and (iii) SPV arrangements allowing Indian Railways to use SPV-owned infrastructure during the concession period and related maintenance services. It amends the accommodation entry by removing certain heading wording, renumbering the Explanation and excluding student residences and hostels/camps/PG accommodations; and inserts a nil-rated accommodation entry for supplies below a specified monthly value when supplied for a minimum continuous period of ninety days.</description>
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      <description>The notification adds three nil-rated Chapter 99 entries for: (i) Indian Railways services to individuals (platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services); (ii) inter-zone/division services within Indian Railways; and (iii) SPV arrangements allowing Indian Railways to use SPV-owned infrastructure during the concession period and related maintenance services. It amends the accommodation entry by removing certain heading wording, renumbering the Explanation and excluding student residences and hostels/camps/PG accommodations; and inserts a nil-rated accommodation entry for supplies below a specified monthly value when supplied for a minimum continuous period of ninety days.</description>
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