Partial exemption for tour operator services to foreign tourists based on proportion of tour performed outside India. The notification amends the Maharashtra GST rate schedule by removing delivery mode qualifiers for several services, adding nil rated entries for specified postal services and warehousing of cereals, pulses, fruits and vegetables, excluding residential dwellings rented to registered persons from a residence exemption, and inserting a partial exemption for tour operator services to foreign tourists based on days performed outside India or a fifty percent cap, with rules for day counting and an illustrative explanation of 'foreign tourist.'
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Provisions expressly mentioned in the judgment/order text.
Partial exemption for tour operator services to foreign tourists based on proportion of tour performed outside India.
The notification amends the Maharashtra GST rate schedule by removing delivery mode qualifiers for several services, adding nil rated entries for specified postal services and warehousing of cereals, pulses, fruits and vegetables, excluding residential dwellings rented to registered persons from a residence exemption, and inserting a partial exemption for tour operator services to foreign tourists based on days performed outside India or a fifty percent cap, with rules for day counting and an illustrative explanation of "foreign tourist."
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