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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification rules: cloud kitchens 5% restaurant service; ice cream parlors and alcohol job work taxed at standard rates.</h1> Clarifies GST treatment for specified services: cloud/central kitchens are restaurant service at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods at 18%; government funded coaching under the Disabilities Scholarships scheme is exempt; NSIL satellite launches to non residents are export of service and zero rated; overloading charges at toll plazas receive toll treatment; 'giving on hire' includes renting to STUs and local authorities for exemption; grant of mining rights classified under service code 997337 and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions and distinctions with casinos/sporting events clarified; job work for alcoholic liquor attracts 18%, not 5%.

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