GST classification of services clarified: rates, exemptions and export treatment for designated service categories clarified. Services by cloud kitchens/central kitchens are classified as restaurant service and attract a reduced GST rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract the standard GST rate; free coaching under the central scholarships scheme where total expenditure is borne by Government is exempt under the specified notification entry; satellite launch services by the government company to foreign customers constitute export of service and are zero rated where Place of Supply is outside India.
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Provisions expressly mentioned in the judgment/order text.
GST classification of services clarified: rates, exemptions and export treatment for designated service categories clarified.
Services by cloud kitchens/central kitchens are classified as restaurant service and attract a reduced GST rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract the standard GST rate; free coaching under the central scholarships scheme where total expenditure is borne by Government is exempt under the specified notification entry; satellite launch services by the government company to foreign customers constitute export of service and are zero rated where Place of Supply is outside India.
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