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<h1>India Amends CGST Act: Changes to Service Exemptions, Taxation on Rent, and New Exemptions Announced.</h1> The Government of India has issued Notification No. 04/2022 to amend the earlier Notification No. 12/2017 under the Central Goods and Services Tax (CGST) Act. The amendments include the removal of certain exemptions related to services such as speed post, express parcel post, life insurance, and agency services provided to non-government entities. Changes also involve the taxation of residential dwellings rented to registered persons and adjustments to air travel exemptions. New exemptions are introduced for storage services of certain goods and tour operator services performed partly outside India. The notification takes effect on July 18, 2022.