GST classification clarifications: cloud kitchens, ice cream parlors, mining rights and other services assigned specific rates and exemptions. Services by cloud/central kitchens are classified as restaurant service and taxed at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods taxed at 18%; government funded coaching under the disabilities scholarship scheme is exempt; satellite launch services to foreign recipients qualify as export and are zero rated; overloading fees at toll plazas receive the same treatment as toll charges; renting of vehicles to STUs/local authorities falls within 'giving on hire' exemption; grant of mineral exploration and mining rights are classed under service code 997337 and taxed at the standard/residuary rate (18%) for 1.7.2017-31.12.2018; job work for alcoholic liquor is excluded from the concessional food job work rate and taxed at 18%.
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Provisions expressly mentioned in the judgment/order text.
GST classification clarifications: cloud kitchens, ice cream parlors, mining rights and other services assigned specific rates and exemptions.
Services by cloud/central kitchens are classified as restaurant service and taxed at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods taxed at 18%; government funded coaching under the disabilities scholarship scheme is exempt; satellite launch services to foreign recipients qualify as export and are zero rated; overloading fees at toll plazas receive the same treatment as toll charges; renting of vehicles to STUs/local authorities falls within "giving on hire" exemption; grant of mineral exploration and mining rights are classed under service code 997337 and taxed at the standard/residuary rate (18%) for 1.7.2017-31.12.2018; job work for alcoholic liquor is excluded from the concessional food job work rate and taxed at 18%.
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