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of <h1>Tripura Clarifies GST: Cloud Kitchens, Ice Cream Parlors, Disability Scholarships, and More Explained for Consistency.</h1> The Government of Tripura issued a circular clarifying GST rates and exemptions on specific services to ensure consistent application of tax laws. Key clarifications include: cloud kitchens are classified as restaurant services with a 5% GST; ice cream parlors are taxed at 18% as they sell goods, not services; free coaching under government disability scholarships is GST-exempt; satellite launch services by NSIL are considered exports 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 GST-exempt; mining rights services were taxed at 18% from July 2017 to December 2018; amusement park admissions have varying GST rates depending on the facility; and job work for alcoholic liquor manufacturing attracts 18% GST.
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