(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Vegetables Fibres such as Cotton, flax, jute, etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves & coffee withdrawn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(9) Few Exemption withdrawn for Fumigation Services.