GST exemption for inter-division services within Indian Railways clarified, specifying scope and applicability following formal notification. Services supplied by one zone or division to another zone or division within the same government railway administration are covered by a GST exemption; a departmental clarification addresses scope and applicability and refers to the circular paragraph explaining operational effect, with the exemption inserted by an Integrated Tax (Rate) notification brought into effect as notified.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for inter-division services within Indian Railways clarified, specifying scope and applicability following formal notification.
Services supplied by one zone or division to another zone or division within the same government railway administration are covered by a GST exemption; a departmental clarification addresses scope and applicability and refers to the circular paragraph explaining operational effect, with the exemption inserted by an Integrated Tax (Rate) notification brought into effect as notified.
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