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<h1>GST Exemption for Inter-Zonal Services in Indian Railways Under Chapter 99 Clarified by July 2024 Circular</h1> 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.