GST exemption amendments narrow exempt services and define tour-operator exemption proportion for services performed outside India. Amendments revise exempt and nil-rated service entries under the Haryana GST schedule: removing specified postal/insurance/agency wording, omitting several serial entries, and substituting or inserting entries to clarify exemptions. Notable operative changes: residential exemption now excludes dwellings rented to registered persons; economy-class air travel exemption confined to specified northeastern points; warehousing exemption limited to cereals, pulses, fruits and vegetables; new nil-rated Department of Posts entry for light-weight mail; and a tour operator exemption limited to the proportion of the tour performed outside India, or fifty percent, with day-counting rules and illustrative examples.
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GST exemption amendments narrow exempt services and define tour-operator exemption proportion for services performed outside India.
Amendments revise exempt and nil-rated service entries under the Haryana GST schedule: removing specified postal/insurance/agency wording, omitting several serial entries, and substituting or inserting entries to clarify exemptions. Notable operative changes: residential exemption now excludes dwellings rented to registered persons; economy-class air travel exemption confined to specified northeastern points; warehousing exemption limited to cereals, pulses, fruits and vegetables; new nil-rated Department of Posts entry for light-weight mail; and a tour operator exemption limited to the proportion of the tour performed outside India, or fifty percent, with day-counting rules and illustrative examples.
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