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of <h1>West Bengal clarifies GST: cloud kitchens at 5%, ice cream parlors 18%, coaching for disabled students exempt, satellite exports clarified.</h1> The circular from the West Bengal Directorate of Commercial Taxes provides clarifications on applicable GST rates and exemptions for various services. It specifies that services by cloud kitchens are classified as 'restaurant services' and attract 5% GST. Ice cream parlors selling pre-made ice cream are taxed as goods at 18%. Coaching services for students with disabilities funded by the government are exempt from GST. Satellite launch services by NSIL are considered exports if the recipient is outside India. Overloading charges at toll plazas are treated as toll charges. Renting vehicles to State Transport Undertakings and Local Authorities is exempt. Mineral exploration and mining rights services are taxed at 18% for the specified period. Admission to amusement parks is taxed at 18%, while services related to alcoholic liquor manufacturing attract 18% GST.
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