Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 - Exempted supply of services

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....ed by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notificatio....

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.... Nil 9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil 9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrast....

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.... by Hostels, Camps, Paying Guest accommodations and the like."; (C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "12A Heading 9963 Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that....