GST service exemptions extend to helicopter travel, toll rights and coffee curing, while restricting GTA e-commerce supplies.
Notifications
GST
GST service exemptions extend to helicopter seat-share transport embarking from or terminating at airports or helipads in specified north-eastern States and Bagdogra; services to covered persons by the Seamen's Provident Fund Organisation; government grants of exclusive toll-road access and toll collection rights; and coffee curing supplied to coffee cultivators. The storage or warehousing exemption is recast for cereals, pulses, fruits, vegetables and seeds intended for sowing. The goods transport agency exemption does not apply where goods are supplied through an electronic commerce operator. A goods transport agency must provide road-goods transport services and issue a consignment note, while “seed” is broadly defined to include planting and propagating material. The changes take effect on 1 November 2026.
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