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of <h1>Goa Clarifies GST: 5% for Cloud Kitchens, 18% for Ice Cream, Amusement Parks; Casino Entry at 28.</h1> The circular from the Government of Goa provides clarifications on applicable GST rates and exemptions for various services. It states that services by cloud kitchens are classified as 'restaurant services' and attract 5% GST. Ice cream parlors selling manufactured ice cream are taxed as goods at 18%. Coaching services under the 'Scholarships for students with Disabilities' scheme are exempt from GST. Satellite launch services by NSIL to international customers are considered exports and zero-rated. 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 are taxed at 18% for the period specified. Admission to amusement parks is taxed at 18%, while access to casinos and race clubs is taxed at 28%. Job work services for alcoholic liquor manufacturing attract 18% GST.
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