Subject
Clarifications regarding applicability of GST on certain services
Content
In exercise of the powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 and on the recommendations of the 53rd GST Council in its meeting held on 22nd June, 2024, at New Delhi, clarifications, related to the following issues are being issued through this circular: i. GST exemption on the outward supplies made by the Ministry of Railways (Indian Railways). ii. GST e…