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of <h1>India Revises Union Territory Tax Exemptions: Changes to Postal, Air Travel, and Tour Operator Services Effective July 18, 2022.</h1> The Government of India issued Notification No. 04/2022 to amend Notification No. 12/2017-Union Territory Tax (Rate), effective from July 18, 2022. Key changes include the omission of specific services like speed post and life insurance from certain tax exemptions, and modifications to services related to air travel, warehousing, and postal services. New provisions were added for tour operator services performed partly outside India, with specific conditions for tax exemptions. Amendments also affect services by clinical establishments and training in arts, culture, and sports. Several serial numbers and related entries were omitted or revised.
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