GST rate amendments redefine exempt and nil-rated services, including postal, tour operator and healthcare accommodation provisions. Amendments to the Puducherry GST rate notification alter the schedule of exempted and nil-rated services by omitting, substituting and inserting specified entries, including a nil-rated entry for certain Department of Posts services, an express entry for storage and warehousing of cereals, pulses, fruits and vegetables, a tour operator exemption for services partly performed outside India for foreign tourists with a proportionate-days or fifty-percent limitation and related day-counting rules, an exception to residence exemption when rented to a registered person, deletions of multiple serial entries, insertion of a proviso excluding certain hospital room charges from an entry, and specified clarifications for training/coaching services.
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 rate amendments redefine exempt and nil-rated services, including postal, tour operator and healthcare accommodation provisions.
Amendments to the Puducherry GST rate notification alter the schedule of exempted and nil-rated services by omitting, substituting and inserting specified entries, including a nil-rated entry for certain Department of Posts services, an express entry for storage and warehousing of cereals, pulses, fruits and vegetables, a tour operator exemption for services partly performed outside India for foreign tourists with a proportionate-days or fifty-percent limitation and related day-counting rules, an exception to residence exemption when rented to a registered person, deletions of multiple serial entries, insertion of a proviso excluding certain hospital room charges from an entry, and specified clarifications for training/coaching services.
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