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GST exemption amendments narrow and clarify service exemptions, add tour-operator relief for foreign tourists performed outside India. Amendments revise Andhra Pradesh GST exemptions and classifications by omitting certain service descriptions, deleting multiple serial entries, and inserting or substituting specific entries: nil-rated postal items for light envelopes and storage/warehousing limited to cereals, pulses, fruits and vegetables; qualification of residential exemption where the dwelling is rented to a registered person; a defined exemption for tour operator services to foreign tourists for the portion performed outside India with proportionate-day and half-day rules; clarification of training, air travel and healthcare room-charge provisos. The notification is effective from 18th July 2022.
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GST exemption amendments narrow and clarify service exemptions, add tour-operator relief for foreign tourists performed outside India.
Amendments revise Andhra Pradesh GST exemptions and classifications by omitting certain service descriptions, deleting multiple serial entries, and inserting or substituting specific entries: nil-rated postal items for light envelopes and storage/warehousing limited to cereals, pulses, fruits and vegetables; qualification of residential exemption where the dwelling is rented to a registered person; a defined exemption for tour operator services to foreign tourists for the portion performed outside India with proportionate-day and half-day rules; clarification of training, air travel and healthcare room-charge provisos. The notification is effective from 18th July 2022.
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