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        GST Exemption for Railway Services: Platform Tickets, Retiring Rooms, and More Under Chapter 99, Effective July 15, 2024.

        Chapter 99 outlines the exemption from GST for services provided by the Ministry of Railways, including the sale of platform tickets, retiring rooms/waiting rooms, cloak room services, and battery-operated car services. This exemption is clarified in Circular No. 228/22/2024-GST dated July 15, 2024. The exemption was inserted via notification no. 04/2024 Integrated Tax (Rate) dated July 12, 2024, effective from July 15, 2024.

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