Service rate amendments adjust taxable scope for specified services and revise exemptions and inclusions under Mizoram SGST. Amendments revise the Mizoram GST rate notification by omitting, substituting and inserting entries in the table of taxable and exempt services, removing specific references to certain postal, insurance and agency services, altering residential rental and air travel descriptions, specifying storage/warehousing coverage for cereals, pulses, fruits and vegetables, adding Department of Posts ordinary post services as exempt, redefining training/coaching exemptions, and introducing a detailed tour operator service exemption for services performed partly outside India with a proportionate or fifty percent ceiling.
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Provisions expressly mentioned in the judgment/order text.
Service rate amendments adjust taxable scope for specified services and revise exemptions and inclusions under Mizoram SGST.
Amendments revise the Mizoram GST rate notification by omitting, substituting and inserting entries in the table of taxable and exempt services, removing specific references to certain postal, insurance and agency services, altering residential rental and air travel descriptions, specifying storage/warehousing coverage for cereals, pulses, fruits and vegetables, adding Department of Posts ordinary post services as exempt, redefining training/coaching exemptions, and introducing a detailed tour operator service exemption for services performed partly outside India with a proportionate or fifty percent ceiling.
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