(1) Renting a residential dwelling to a registered person is taxable.
(2) Hotels, Inns, Guesthouses, clubs, or campsites by whatever name called – charging even up to ?1000/– per room per day are now taxable at 12%
(3) No exemptions of RCM on GTA where freight is ?1500 or ?750. Now Reverse Charge on GTA services will be applicable from ?1
(4) Services by RBI, IRDA, SEBI, FSSAI, GSTN, and cord blood banks are now taxable.
(5) Services by hospital charging room charges more than Rs 5000/- per day are taxable. But if charges are charged for ICU or CCU or ICCU then no GST is applicable.
(6) Treatment or disposal of common bio-medical waste to clinical establishments are taxable
(7) Now Warehousing Services of Nuts & Vegetables, Spices, Copra, Sugarcane, Jaggery, Raw Vegetables Fibres such as Cotton, flax, jute, etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves & coffee withdrawn
(8) Tour Operator Services provided to a foreign tourist for the tour performed in India are proportionately taxed based on the number of days spent in India & Outside India.
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(9) Few Exemption withdrawn for Fumigation Services.