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        GST Exemption for Inter-Zonal Services in Indian Railways Under Chapter 99 Clarified by July 2024 Circular

        Chapter 99 addresses the exemption from GST for services provided between different zones or divisions under the Ministry of Railways (Indian Railways). It clarifies that these inter-zonal or inter-divisional services are exempt from CGST, UTGST, SGST, and IGST. This clarification is based on Circular No. 228/22/2024-GST dated July 15, 2024, and was inserted through Notification No. 04/2024 Integrated Tax (Rate) effective from July 15, 2024.

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