GST exemption adjustments refine taxable scope, add nil-rated postal and storage services, and introduce partial tour operator relief for foreign tourists. Amendments refine GST taxable scope by omitting specified service descriptions, deleting several entries, substituting and inserting entries to clarify nil-rating for certain postal services, storage and warehousing of specified agricultural produce, restricting residential exemption where rented to a registered person, delimiting economy-class air travel to certain airports, introducing a partial exemption mechanism for tour operator services supplied to foreign tourists based on proportion of days outside India or fifty percent cap with day-counting rules and defining 'foreign tourist', and narrowing health-care accommodation and training/coaching exemptions.
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Provisions expressly mentioned in the judgment/order text.
GST exemption adjustments refine taxable scope, add nil-rated postal and storage services, and introduce partial tour operator relief for foreign tourists.
Amendments refine GST taxable scope by omitting specified service descriptions, deleting several entries, substituting and inserting entries to clarify nil-rating for certain postal services, storage and warehousing of specified agricultural produce, restricting residential exemption where rented to a registered person, delimiting economy-class air travel to certain airports, introducing a partial exemption mechanism for tour operator services supplied to foreign tourists based on proportion of days outside India or fifty percent cap with day-counting rules and defining "foreign tourist", and narrowing health-care accommodation and training/coaching exemptions.
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