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of <h1>Andhra Pradesh Clarifies GST: 5% for Cloud Kitchens, 18% for Ice Cream Parlors, Free Coaching Exempt, Casino Access 28.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department provides clarifications on the applicable GST rates and exemptions for various services. It clarifies that services by cloud kitchens are considered restaurant services, attracting 5% GST. Ice cream parlors, selling manufactured ice cream, are taxed at 18%. Free coaching services under government schemes are exempt from GST. Satellite launch services by NSIL are classified as export services if the recipient is outside India. Overloading charges at toll plazas are treated like toll charges. Renting vehicles to state transport or local authorities is exempt. Mineral exploration rights are taxed at 18% for a specified period. Admissions to amusement parks are taxed at 18%, while access to casinos or race clubs is taxed at 28%. Job work services for alcoholic liquor manufacturing are taxed at 18%.
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