This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting new exemption entries relating to services provided by Indian Railways to individuals, inter-zonal railway services, and specified low-value accommodation services. It also clarifies exclusions for student hostels and paying guest accommodations. The amendments expand and refine the scope of IGST exemptions for public utility and residential services.

Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).