Tour Operator Services provided to a foreign tourist for the tour performed in India is proportionately taxed based on the number of days spent in India & Outside India.
Fumigation Services now taxable
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Vegetables Fibres such as Cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves & coffee withdrawn & taxable.
Services by hospital charging room charges more than Rs 5000/- per day is taxable. But if charges are for ICU or CCU or ICCU, no GST is applicable
Exemption on Treatment or disposal of common bio-medical waste to clinical establishments being withdrawn & now taxable.
Exemption of RCM on GTA services withdrawn. RCM now applicable even if it's for 1rs instead of earlier slab of 1500/750rs
Services by RBI, IRDA, SEBI, FSSAI, GSTN and cord blood banks are now taxable.
Major Changes in GST w.ef. 18/7/2022
Renting of residential dwelling to a registered person is taxable
Hotels, Inns, Guest house, club or campsite by whatever name called - charging even less than 1000/- per room per night now taxable at 12%