IGST exemptions amended to redefine exempt services, add postal and tour-operator provisions, and refine residential and healthcare exclusions. The notification amends the IGST rate schedule by deleting, substituting and inserting entries to refine exempt services: adding nil-rated storage/warehousing of cereals, pulses, fruits and vegetables; nil-rating certain low-weight Department of Posts services; creating a partial exemption for tour operator services to foreign tourists for portions performed outside India with a proportionality and cap rule; excluding certain residential rentals to registered persons; modifying air travel concessions for specified airports; inserting a healthcare room-charge proviso; and restricting recreational and sports training exemptions to specified providers.
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IGST exemptions amended to redefine exempt services, add postal and tour-operator provisions, and refine residential and healthcare exclusions.
The notification amends the IGST rate schedule by deleting, substituting and inserting entries to refine exempt services: adding nil-rated storage/warehousing of cereals, pulses, fruits and vegetables; nil-rating certain low-weight Department of Posts services; creating a partial exemption for tour operator services to foreign tourists for portions performed outside India with a proportionality and cap rule; excluding certain residential rentals to registered persons; modifying air travel concessions for specified airports; inserting a healthcare room-charge proviso; and restricting recreational and sports training exemptions to specified providers.
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