Major changes Applicable in GST from 18-07-22

(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Vegetables Fibres such as Cotton, flax, jute, etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves & coffee withdrawn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.


Read More: MCA Plans Staggered Deadlines For Submission Of Compliance Documents


(9) Few Exemption withdrawn for Fumigation Services.