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of <h1>Delhi GST Act 2017 Amended: Key Changes in Service Exemptions and Tax Treatment for Tour Operators.</h1> The notification amends the Delhi Goods and Services Tax Act, 2017, specifically Notification No. 12/2017-State Tax (Rate). Key amendments include the removal of certain services such as speed post, express parcel post, life insurance, and agency services provided to non-government entities from the exemption list. It also introduces new exemptions for services like storage of cereals, pulses, fruits, and vegetables, and modifies the tax treatment for tour operator services involving foreign tourists. The notification specifies changes to various serial numbers and clauses, detailing the conditions under which certain services are exempt from state tax, effective from July 18, 2022.
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