https://www.taxtmi.com/manuals?id=2849 Exemption covers tour operator services to foreign tourists wholly outside India and, if partly performed in India, exempts only the portion performed outside India equal to the lesser of the day-proportionate share of total consideration and one-half of total consideration; days are counted with periods of at least twelve hours as a full day and periods under twelve hours as half a day, and "foreign tourist" means a non-resident visiting India for up to six months for legitimate non-immigrant purposes. en-us Sat, 10 Jun 2023 13:05:00 +0530 Sat, 12 Aug 2023 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2849 Exemption covers tour operator services to foreign tourists wholly outside India and, if partly performed in India, exempts only the portion performed outside India equal to the lesser of the day-proportionate share of total consideration and one-half of total consideration; days are counted with periods of at least twelve hours as a full day and periods under twelve hours as half a day, and "foreign tourist" means a non-resident visiting India for up to six months for legitimate non-immigrant purposes. Manuals GST Sat, 10 Jun 2023 13:05:00 +0530 https://www.taxtmi.com/manuals?id=2849