Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017 - 04/2022 - Union Territory GST (UTGST) Rate

Tour operator service exemption: partial tax relief for services performed outside India for foreign tourists under revised UTGST rules.

The notification amends the Union Territory GST rate schedule by deleting repeated references to specified services (speed post, express parcel post, life insurance, agency services) from several entries; inserting an exception that residential exemption does not apply where the dwelling is rented to a registered person; substituting and omitting multiple serial entries including an economy-class air passenger specification for certain airports; adding storage/warehousing of cereals, pulses, fruits and vegetables; creating a nil-rated entry for basic postal services; and introducing a partial exemption for tour operator services supplied to foreign tourists based on days outside India or fifty percent of consideration. Effective 18 July 2022.