GST exemptions updated to revise covered services, add a tour-operator foreign tourist exemption, and amend postal and healthcare entries. The notification amends the prior State GST schedule by omitting certain entries and wording, substituting revised descriptions for specific services (including air travel routes and storage/warehousing of selected agricultural produce), inserting Department of Posts entries for low-weight postal items, narrowing residential exemptions where rented to registered persons, confining certain training/coaching exemptions, and introducing a structured tour-operator exemption for services supplied to foreign tourists with proportional allocation rules and examples; a health-care room proviso and the effective commencement are also specified.
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 exemptions updated to revise covered services, add a tour-operator foreign tourist exemption, and amend postal and healthcare entries.
The notification amends the prior State GST schedule by omitting certain entries and wording, substituting revised descriptions for specific services (including air travel routes and storage/warehousing of selected agricultural produce), inserting Department of Posts entries for low-weight postal items, narrowing residential exemptions where rented to registered persons, confining certain training/coaching exemptions, and introducing a structured tour-operator exemption for services supplied to foreign tourists with proportional allocation rules and examples; a health-care room proviso and the effective commencement are also specified.
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