Tour operator service exemption limited by proportion of days abroad or fifty percent of tour value under amended GST schedule. The notification amends the Meghalaya GST schedule by omitting and substituting multiple entries to refine exempt and nil-rated services; narrows residence-related exemptions for rented dwellings to registered persons; limits economy-class air service coverage to specified northeastern airports and Bagdogra; confines storage and warehousing exemptions to cereals, pulses, fruits and vegetables; adds nil-rated Department of Posts services for low-weight ordinary mail; and introduces a tour operator exemption for foreign tourists limited to the proportion of tour days outside India or fifty percent of the tour value, with day-counting rules.
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Tour operator service exemption limited by proportion of days abroad or fifty percent of tour value under amended GST schedule.
The notification amends the Meghalaya GST schedule by omitting and substituting multiple entries to refine exempt and nil-rated services; narrows residence-related exemptions for rented dwellings to registered persons; limits economy-class air service coverage to specified northeastern airports and Bagdogra; confines storage and warehousing exemptions to cereals, pulses, fruits and vegetables; adds nil-rated Department of Posts services for low-weight ordinary mail; and introduces a tour operator exemption for foreign tourists limited to the proportion of tour days outside India or fifty percent of the tour value, with day-counting rules.
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