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    <title>Amendment in Notification No. 38/1/2017-Fin(R&amp;C)(12/2017-Rate), dated the 30th June, 2017</title>
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    <description>Amendments to the GST exemption schedule modify entries by omitting specified service descriptions, deleting select serial entries, and adding or substituting provisions that (i) recognize certain postal services and storage/warehousing of cereals, pulses, fruits and vegetables as exempt; (ii) limit tour operator service exemption for foreign tourists to the portion performed outside India with a days-based proportional calculation or a fifty percent cap and rounding rules; and (iii) insert exceptions and provisos for residential rentals to registered persons, economy-class air exemptions limited to listed airports/states, healthcare room-charge exclusions, and specified training/coaching exemptions.</description>
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      <description>Amendments to the GST exemption schedule modify entries by omitting specified service descriptions, deleting select serial entries, and adding or substituting provisions that (i) recognize certain postal services and storage/warehousing of cereals, pulses, fruits and vegetables as exempt; (ii) limit tour operator service exemption for foreign tourists to the portion performed outside India with a days-based proportional calculation or a fifty percent cap and rounding rules; and (iii) insert exceptions and provisos for residential rentals to registered persons, economy-class air exemptions limited to listed airports/states, healthcare room-charge exclusions, and specified training/coaching exemptions.</description>
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