Notification No. 04/2022
Date: July 13, 2022
Subject: Comprehensive amendments to Notification 12/2017–CT (Rate) revising exemptions across multiple service sectors.
Description:
This notification withdraws exemptions for high-value hospital room rent, residential dwelling rented to registered persons, and several postal, aviation, training and tour operator services. It also inserts a new partial exemption for tour operator services partly performed outside India. Numerous obsolete exemption entries are omitted to rationalise the exemption structure.
Issued for earlier notification?
Yes — amends Notification 12/2017–CT (Rate).