GST exemption scope revised: specific services added, certain entries omitted, and tour-operator export portion clarified. Amendments to SRO-11-GST revise the Jammu and Kashmir GST exemption table by omitting specified phrases, deleting and substituting entries, and inserting new entries including Department of Posts ordinary post services and storage/warehousing of cereals, pulses, fruits and vegetables. A new entry 52A prescribes the exempt portion of tour operator services to a foreign tourist performed partly outside India-calculated as the proportion of days outside India or fifty percent of total consideration, whichever is less-and provides counting rules for fractional days and an explanatory definition of 'foreign tourist.' The amendments are effective from 18th July, 2022.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption scope revised: specific services added, certain entries omitted, and tour-operator export portion clarified.
Amendments to SRO-11-GST revise the Jammu and Kashmir GST exemption table by omitting specified phrases, deleting and substituting entries, and inserting new entries including Department of Posts ordinary post services and storage/warehousing of cereals, pulses, fruits and vegetables. A new entry 52A prescribes the exempt portion of tour operator services to a foreign tourist performed partly outside India-calculated as the proportion of days outside India or fifty percent of total consideration, whichever is less-and provides counting rules for fractional days and an explanatory definition of "foreign tourist." The amendments are effective from 18th July, 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
