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    <title>Amendment further to amend the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-15)/2017</title>
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    <description>Tamil Nadu&#039;s GST exemption schedule is amended to extend nil-rate treatment to specified railway-related services, including certain passenger facilities, inter-zonal railway supplies, and concession-period infrastructure arrangements involving railway special purpose vehicles. A separate exemption applies to accommodation services where the value does not exceed twenty thousand rupees per person per month and accommodation is supplied continuously for at least ninety days. Student residences, hostels, camps, paying-guest accommodations, and similar establishments are excluded from the revised accommodation-services entry.</description>
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      <description>Tamil Nadu&#039;s GST exemption schedule is amended to extend nil-rate treatment to specified railway-related services, including certain passenger facilities, inter-zonal railway supplies, and concession-period infrastructure arrangements involving railway special purpose vehicles. A separate exemption applies to accommodation services where the value does not exceed twenty thousand rupees per person per month and accommodation is supplied continuously for at least ninety days. Student residences, hostels, camps, paying-guest accommodations, and similar establishments are excluded from the revised accommodation-services entry.</description>
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