GST rate classification clarified: cloud kitchens deemed restaurant service; ice cream parlors treated as goods; mining rights standard rated. Services by cloud/central kitchens are covered under restaurant service (including takeaway and delivery) and attract the concessional restaurant service rate without input tax credit. Ice cream parlors selling pre manufactured ice cream are supplying goods, not restaurant services. Government funded coaching under the disability scholarship scheme is exempt as a government funded training service. Satellite launch services to foreign customers qualify as export of service and are zero rated. Overloading fees at toll plazas receive the same treatment as toll charges and are exempt. Renting/giving on hire to STUs and local authorities is included in the exemption. Grant of mineral exploration/mining rights classifies under licensing for right to use minerals and was taxable at the residuary standard rate for the disputed period. Job work for manufacture of alcoholic liquor is excluded from the reduced food job work rate and attracts the standard job work rate.
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.
GST rate classification clarified: cloud kitchens deemed restaurant service; ice cream parlors treated as goods; mining rights standard rated.
Services by cloud/central kitchens are covered under restaurant service (including takeaway and delivery) and attract the concessional restaurant service rate without input tax credit. Ice cream parlors selling pre manufactured ice cream are supplying goods, not restaurant services. Government funded coaching under the disability scholarship scheme is exempt as a government funded training service. Satellite launch services to foreign customers qualify as export of service and are zero rated. Overloading fees at toll plazas receive the same treatment as toll charges and are exempt. Renting/giving on hire to STUs and local authorities is included in the exemption. Grant of mineral exploration/mining rights classifies under licensing for right to use minerals and was taxable at the residuary standard rate for the disputed period. Job work for manufacture of alcoholic liquor is excluded from the reduced food job work rate and attracts the standard job work rate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
