GST exemption revisions narrow service exemptions and set proportional, capped treatment for tour-operator services supplied to foreign tourists. The State GST notification is amended to narrow and remove specified exemptions in the services table, omit recurring qualifying phrases for several entries, and insert targeted entries and provisos. Key changes include an exception to residential dwelling exemption when rented to a registered person; a limited warehousing exemption for cereals, pulses, fruits and vegetables; a new entry for low-weight Department of Posts services; a proviso excluding certain high-room-charge non-ICU hospital rooms; and a provision limiting exemption for tour operator services to the proportion of the tour performed outside India, capped at fifty percent, with day-counting rules and a definition of 'foreign tourist.'
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Provisions expressly mentioned in the judgment/order text.
GST exemption revisions narrow service exemptions and set proportional, capped treatment for tour-operator services supplied to foreign tourists.
The State GST notification is amended to narrow and remove specified exemptions in the services table, omit recurring qualifying phrases for several entries, and insert targeted entries and provisos. Key changes include an exception to residential dwelling exemption when rented to a registered person; a limited warehousing exemption for cereals, pulses, fruits and vegetables; a new entry for low-weight Department of Posts services; a proviso excluding certain high-room-charge non-ICU hospital rooms; and a provision limiting exemption for tour operator services to the proportion of the tour performed outside India, capped at fifty percent, with day-counting rules and a definition of "foreign tourist."
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