GST exemption for SPV-railway infrastructure use and reciprocal maintenance services clarified and administratively implemented. Exemption from GST applies to services where SPVs allow the Ministry of Railways to use SPV-built and owned infrastructure during the concession period for consideration, and where the Ministry supplies maintenance services for that infrastructure to SPVs against consideration, with a clarification and a notification providing the administrative basis and guidance for the exemption.
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 SPV-railway infrastructure use and reciprocal maintenance services clarified and administratively implemented.
Exemption from GST applies to services where SPVs allow the Ministry of Railways to use SPV-built and owned infrastructure during the concession period for consideration, and where the Ministry supplies maintenance services for that infrastructure to SPVs against consideration, with a clarification and a notification providing the administrative basis and guidance for the exemption.
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