GST exemption amendments narrow and recast specified service exemptions, inserting new entries and revising scope. The notification amends the Uttar Pradesh GST exemption table by deleting specified service modes from several entries, omitting multiple serial entries, and substituting or inserting revised entries. Key insertions include nil-rated Department of Posts services for certain low-weight mail and a conditional exemption for tour operator services supplied to foreign tourists limited to the portion of the tour performed outside India (capped at fifty percent) with prescribed day-counting rules. The amendment also excludes rentals to registered persons from residential exemption and revises air travel and selected service descriptions to clarify taxability.
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GST exemption amendments narrow and recast specified service exemptions, inserting new entries and revising scope.
The notification amends the Uttar Pradesh GST exemption table by deleting specified service modes from several entries, omitting multiple serial entries, and substituting or inserting revised entries. Key insertions include nil-rated Department of Posts services for certain low-weight mail and a conditional exemption for tour operator services supplied to foreign tourists limited to the portion of the tour performed outside India (capped at fifty percent) with prescribed day-counting rules. The amendment also excludes rentals to registered persons from residential exemption and revises air travel and selected service descriptions to clarify taxability.
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