Tour operator service exemption: portion performed outside India exempt up to proportionate days or capped at half the tour value. The notification amends the Jharkhand State Tax (Rate) schedule to refine exemptions: it omits certain exclusionary wording for specified services; narrows residential dwelling exemption where the dwelling is rented to a registered person; limits economy-class air travel exemptions to specified airports; confines storage and warehousing exemption to cereals, pulses, fruits and vegetables; introduces a nil-rated postal services entry for low-weight mail; and creates a tour operator exemption for foreign tourists limited to the proportion of the tour performed outside India or fifty percent of the total consideration, with day-counting rules and illustrative calculations.
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Provisions expressly mentioned in the judgment/order text.
Tour operator service exemption: portion performed outside India exempt up to proportionate days or capped at half the tour value.
The notification amends the Jharkhand State Tax (Rate) schedule to refine exemptions: it omits certain exclusionary wording for specified services; narrows residential dwelling exemption where the dwelling is rented to a registered person; limits economy-class air travel exemptions to specified airports; confines storage and warehousing exemption to cereals, pulses, fruits and vegetables; introduces a nil-rated postal services entry for low-weight mail; and creates a tour operator exemption for foreign tourists limited to the proportion of the tour performed outside India or fifty percent of the total consideration, with day-counting rules and illustrative calculations.
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