New serial numbers 9E, 9F, 9G are inserted providing NIL-rated exemptions for:
• Platform tickets, retiring rooms, cloak room services, battery car services;
• Inter-zone services within Indian Railways;
• Services by SPVs to Indian Railways for infrastructure use.
A new Explanation 2 clarifies exclusions for student and hostel accommodations. A new entry 12A exempts accommodation services up to ₹20,000 per person per month, provided stay is ≥ 90 days.

Issued for earlier notification?

Yes — amends Notification 12/2017–CT (Rate).