GST exemption amendments reshape postal, tourism, health-care and training service entries under the Assam State tax rate notification. Amendments were made to the Assam State Tax rate notification by omitting and substituting multiple exemption entries, including postal, accommodation, warehousing, tour operator, health-care, and training-related services. A new exemption was inserted for certain low-value postal services, while tour operator services for foreign tourists were covered only to the extent attributable to services performed outside India, subject to specified calculation rules and a fifty per cent cap. The health-care, arts or culture coaching, and sports training entries were also revised, and the notification was given retrospective effect from 18 July 2022.
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GST exemption amendments reshape postal, tourism, health-care and training service entries under the Assam State tax rate notification.
Amendments were made to the Assam State Tax rate notification by omitting and substituting multiple exemption entries, including postal, accommodation, warehousing, tour operator, health-care, and training-related services. A new exemption was inserted for certain low-value postal services, while tour operator services for foreign tourists were covered only to the extent attributable to services performed outside India, subject to specified calculation rules and a fifty per cent cap. The health-care, arts or culture coaching, and sports training entries were also revised, and the notification was given retrospective effect from 18 July 2022.
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