Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

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 infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. ************** Notes: Inserted vide notification no. 04/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024