GST exemption amendments redefine taxable services and refine service-specific exclusions and exemptions across multiple entries. State GST notification amendments reconfigure exempt and nil-rated service entries by omitting certain listed entries and wording, inserting a residential dwelling rental exception for registered persons, specifying air travel exemptions limited to economy class from designated airports, narrowing warehousing exemptions to storage of cereals, pulses, fruits and vegetables, adding Department of Posts ordinary postal services as nil-rated, and creating a proportional exemption for tour operator services supplied to foreign tourists representing the portion of the tour performed outside India with an explicit calculation rule.
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 amendments redefine taxable services and refine service-specific exclusions and exemptions across multiple entries.
State GST notification amendments reconfigure exempt and nil-rated service entries by omitting certain listed entries and wording, inserting a residential dwelling rental exception for registered persons, specifying air travel exemptions limited to economy class from designated airports, narrowing warehousing exemptions to storage of cereals, pulses, fruits and vegetables, adding Department of Posts ordinary postal services as nil-rated, and creating a proportional exemption for tour operator services supplied to foreign tourists representing the portion of the tour performed outside India with an explicit calculation rule.
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