GST rate amendments revise exempt and nil-rated services, clarifying tour-operator, postal, residential and storage exemptions. The notification amends the State GST rate schedule by omitting a recurring descriptive phrase from multiple serial entries, deleting several serials, and substituting or inserting specific service descriptions. Key operative changes: residence exemption now excludes dwellings rented to registered persons; air travel exemption limited to economy class from specified northeastern points; storage/warehousing exemption confined to cereals, pulses, fruits and vegetables; postal services for lightweight ordinary post made nil-rated; and a tour-operator exemption permits exclusion of the portion of service performed outside India subject to proportional or 50% cap with day-count rules.
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GST rate amendments revise exempt and nil-rated services, clarifying tour-operator, postal, residential and storage exemptions.
The notification amends the State GST rate schedule by omitting a recurring descriptive phrase from multiple serial entries, deleting several serials, and substituting or inserting specific service descriptions. Key operative changes: residence exemption now excludes dwellings rented to registered persons; air travel exemption limited to economy class from specified northeastern points; storage/warehousing exemption confined to cereals, pulses, fruits and vegetables; postal services for lightweight ordinary post made nil-rated; and a tour-operator exemption permits exclusion of the portion of service performed outside India subject to proportional or 50% cap with day-count rules.
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