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Nil-rated services classification amended to revise exempt entries, add postal and tour-operator rules, and narrow certain exemptions. The notification amends the State GST nil-rate service schedule by omitting specified entries and phrases, inserting new exempt entries for low weight postal items and storage/warehousing of specified agricultural produce, narrowing certain exemptions (including residential rental and economy-class air travel from designated airports), and introducing a proportional exemption method for tour operator services to foreign tourists with explanatory day-counting rules and examples.
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Nil-rated services classification amended to revise exempt entries, add postal and tour-operator rules, and narrow certain exemptions.
The notification amends the State GST nil-rate service schedule by omitting specified entries and phrases, inserting new exempt entries for low weight postal items and storage/warehousing of specified agricultural produce, narrowing certain exemptions (including residential rental and economy-class air travel from designated airports), and introducing a proportional exemption method for tour operator services to foreign tourists with explanatory day-counting rules and examples.
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