GST exemptions revised: partial exemption for tour operator services to foreign tourists and targeted changes to service entries. The notification amends the Gujarat State GST rate schedule by omitting, substituting and inserting specified entries: removing certain postal, insurance and agency exemptions; narrowing the residential dwelling exemption where rented to a registered person; adding nil rated Department of Posts services for light envelopes; defining storage/warehousing exemption for cereals, pulses, fruits and vegetables; restricting economy class air travel exemption to specified states and Bagdogra; narrowing training/coaching exemptions; excluding certain high charge hospital rooms from a health exemption; and providing a partial exemption method for tour operator services supplied to foreign tourists.
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GST exemptions revised: partial exemption for tour operator services to foreign tourists and targeted changes to service entries.
The notification amends the Gujarat State GST rate schedule by omitting, substituting and inserting specified entries: removing certain postal, insurance and agency exemptions; narrowing the residential dwelling exemption where rented to a registered person; adding nil rated Department of Posts services for light envelopes; defining storage/warehousing exemption for cereals, pulses, fruits and vegetables; restricting economy class air travel exemption to specified states and Bagdogra; narrowing training/coaching exemptions; excluding certain high charge hospital rooms from a health exemption; and providing a partial exemption method for tour operator services supplied to foreign tourists.
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