GST classification clarified: cloud kitchens treated as restaurant service, ice cream parlors as goods, exemptions and rate treatments specified. Clarifies GST classification and treatment: cloud/central kitchens are restaurant service and taxed accordingly without ITC; ice cream parlors selling premanufactured ice cream are supplies of goods; government funded coaching under the disabilities scholarship scheme is exempt; NSIL satellite launch services to foreign customers qualify as export of service and are zero rated; overloading charges at toll plazas receive toll treatment; 'giving on hire' includes renting to STUs and local authorities for exemption eligibility; grant of mineral exploration/mining rights falls under licensing services for minerals and was subject to the standard residuary rate during the disputed period; amusement park admissions and job work for alcoholic liquor are clarified with respective rate treatments.
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GST classification clarified: cloud kitchens treated as restaurant service, ice cream parlors as goods, exemptions and rate treatments specified.
Clarifies GST classification and treatment: cloud/central kitchens are restaurant service and taxed accordingly without ITC; ice cream parlors selling premanufactured ice cream are supplies of goods; government funded coaching under the disabilities scholarship scheme is exempt; NSIL satellite launch services to foreign customers qualify as export of service and are zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption eligibility; grant of mineral exploration/mining rights falls under licensing services for minerals and was subject to the standard residuary rate during the disputed period; amusement park admissions and job work for alcoholic liquor are clarified with respective rate treatments.
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