GST exemption revisions: changes to exempted services, new postal and tour-operator exemptions, and altered service exclusions. Amendment to the State GST (Rate) notification revises exempt and nil-rated services by omitting, substituting and inserting multiple table entries: removing a limiting phrase for listed serials; inserting a nil rate for certain Department of Posts items (post card, inland letter, book post, ordinary post under 10 grams); listing storage and warehousing of cereals, pulses, fruits and vegetables as exempt; and introducing a partial exemption for tour operator services to foreign tourists for the value of services performed outside India, computed pro rata by days or capped at fifty percent.
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Provisions expressly mentioned in the judgment/order text.
GST exemption revisions: changes to exempted services, new postal and tour-operator exemptions, and altered service exclusions.
Amendment to the State GST (Rate) notification revises exempt and nil-rated services by omitting, substituting and inserting multiple table entries: removing a limiting phrase for listed serials; inserting a nil rate for certain Department of Posts items (post card, inland letter, book post, ordinary post under 10 grams); listing storage and warehousing of cereals, pulses, fruits and vegetables as exempt; and introducing a partial exemption for tour operator services to foreign tourists for the value of services performed outside India, computed pro rata by days or capped at fifty percent.
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