GST exemption for tour operator services limited to portion performed outside India, with proportional calculation and cap. Amendments to the GST exemption schedule modify entries by omitting specified service descriptions, deleting select serial entries, and adding or substituting provisions that (i) recognize certain postal services and storage/warehousing of cereals, pulses, fruits and vegetables as exempt; (ii) limit tour operator service exemption for foreign tourists to the portion performed outside India with a days-based proportional calculation or a fifty percent cap and rounding rules; and (iii) insert exceptions and provisos for residential rentals to registered persons, economy-class air exemptions limited to listed airports/states, healthcare room-charge exclusions, and specified training/coaching exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for tour operator services limited to portion performed outside India, with proportional calculation and cap.
Amendments to the GST exemption schedule modify entries by omitting specified service descriptions, deleting select serial entries, and adding or substituting provisions that (i) recognize certain postal services and storage/warehousing of cereals, pulses, fruits and vegetables as exempt; (ii) limit tour operator service exemption for foreign tourists to the portion performed outside India with a days-based proportional calculation or a fifty percent cap and rounding rules; and (iii) insert exceptions and provisos for residential rentals to registered persons, economy-class air exemptions limited to listed airports/states, healthcare room-charge exclusions, and specified training/coaching exemptions.
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