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    <title>Seeks to amend Notification No. 12/2017-State Tax (Rate), dated the 29th June, 2017</title>
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    <description>The notification amends the State GST rate schedule by omitting a recurring descriptive phrase from multiple serial entries, deleting several serials, and substituting or inserting specific service descriptions. Key operative changes: residence exemption now excludes dwellings rented to registered persons; air travel exemption limited to economy class from specified northeastern points; storage/warehousing exemption confined to cereals, pulses, fruits and vegetables; postal services for lightweight ordinary post made nil-rated; and a tour-operator exemption permits exclusion of the portion of service performed outside India subject to proportional or 50% cap with day-count rules.</description>
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      <description>The notification amends the State GST rate schedule by omitting a recurring descriptive phrase from multiple serial entries, deleting several serials, and substituting or inserting specific service descriptions. Key operative changes: residence exemption now excludes dwellings rented to registered persons; air travel exemption limited to economy class from specified northeastern points; storage/warehousing exemption confined to cereals, pulses, fruits and vegetables; postal services for lightweight ordinary post made nil-rated; and a tour-operator exemption permits exclusion of the portion of service performed outside India subject to proportional or 50% cap with day-count rules.</description>
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