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    <description>Specified railway services receive GST exemption, including platform tickets, retiring and waiting rooms, cloak rooms, battery-operated cars, inter-zonal services, and reciprocal concession-period infrastructure and maintenance arrangements with Special Purpose Vehicles. Serial number 12 removes Heading 9963 and excludes student residences, hostels, camps, paying-guest accommodation, and similar establishments. A separate accommodation-services exemption applies where the value does not exceed twenty thousand rupees per person per month and the supply continues for at least ninety days.</description>
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      <description>Specified railway services receive GST exemption, including platform tickets, retiring and waiting rooms, cloak rooms, battery-operated cars, inter-zonal services, and reciprocal concession-period infrastructure and maintenance arrangements with Special Purpose Vehicles. Serial number 12 removes Heading 9963 and excludes student residences, hostels, camps, paying-guest accommodation, and similar establishments. A separate accommodation-services exemption applies where the value does not exceed twenty thousand rupees per person per month and the supply continues for at least ninety days.</description>
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