GST exemption for Ministry of Railways services: platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services. Services provided to individuals by the Ministry of Railways are exempt from GST for the sale of platform tickets, provision of retiring rooms/waiting rooms, cloak room services, and battery-operated car services; a related clarification circular explains the scope of the outward-supply exemption and the entry was inserted by notification effective mid July 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for Ministry of Railways services: platform tickets, retiring/waiting rooms, cloak rooms, battery-operated car services.
Services provided to individuals by the Ministry of Railways are exempt from GST for the sale of platform tickets, provision of retiring rooms/waiting rooms, cloak room services, and battery-operated car services; a related clarification circular explains the scope of the outward-supply exemption and the entry was inserted by notification effective mid July 2024.
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