GST exemptions for specified services updated, including postal, storage, air travel and a capped tour-operator foreign-tourist exemption. The notification amends the SGST rate schedule by omitting and substituting multiple entries to revise exemptions and taxable treatments: postal services by Department of Posts for light envelopes are made nil-rated; storage or warehousing exemptions are confined to cereals, pulses, fruits and vegetables; air travel relief is limited to economy class at specified airports; a new partial exemption for tour operator services to foreign tourists is introduced based on proportion of tour days performed outside India or a capped fifty percent of consideration; residential rental and certain health-care room charge exceptions are also adjusted.
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 exemptions for specified services updated, including postal, storage, air travel and a capped tour-operator foreign-tourist exemption.
The notification amends the SGST rate schedule by omitting and substituting multiple entries to revise exemptions and taxable treatments: postal services by Department of Posts for light envelopes are made nil-rated; storage or warehousing exemptions are confined to cereals, pulses, fruits and vegetables; air travel relief is limited to economy class at specified airports; a new partial exemption for tour operator services to foreign tourists is introduced based on proportion of tour days performed outside India or a capped fifty percent of consideration; residential rental and certain health-care room charge exceptions are also adjusted.
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