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of <h1>GST Updates: 5% on Cloud Kitchen Services, 18% on Ice Cream Parlors, Exemptions for Disabled Student Coaching.</h1> The circular provides clarifications on GST rates and exemptions for various services following representations and the 45th GST Council meeting. Services by cloud kitchens are classified under 'restaurant service' attracting 5% GST. Ice cream parlors selling pre-manufactured ice cream are taxed at 18% as goods. Free coaching services for students with disabilities under government schemes are exempt from GST. Satellite launch services by NSIL are considered exports if the recipient is international. Overloading charges at toll plazas are treated as toll charges. Renting vehicles to State Transport Undertakings and Local Authorities is exempt from GST. Mineral exploration rights from 1.07.2017 to 31.12.2018 were taxable at 18%. Admission to amusement parks is taxed at 18%, excluding casinos or race clubs, which are taxed at 28%. Job work services for alcoholic liquor manufacturing attract 18% GST.
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