GST rate classification clarified: services assigned specific rates and exemptions to ensure uniform implementation nationwide. Clarification directs that cloud/central kitchen services qualify as restaurant service and attract 5% GST without ITC; ice cream parlours selling pre manufactured ice cream are supplies of goods attracting 18% GST; fully government funded coaching under the scholarships scheme is exempt; satellite launch services to non resident customers meeting export conditions are zero rated; overloading fees at toll plazas treated as tolls; renting/giving on hire to STUs and local authorities is eligible for exemption; grant of mineral exploration/mining rights classified under licensing services and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions distinguished between 18% and higher rates; job work for alcoholic liquor attracts 18%.
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Provisions expressly mentioned in the judgment/order text.
GST rate classification clarified: services assigned specific rates and exemptions to ensure uniform implementation nationwide.
Clarification directs that cloud/central kitchen services qualify as restaurant service and attract 5% GST without ITC; ice cream parlours selling pre manufactured ice cream are supplies of goods attracting 18% GST; fully government funded coaching under the scholarships scheme is exempt; satellite launch services to non resident customers meeting export conditions are zero rated; overloading fees at toll plazas treated as tolls; renting/giving on hire to STUs and local authorities is eligible for exemption; grant of mineral exploration/mining rights classified under licensing services and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions distinguished between 18% and higher rates; job work for alcoholic liquor attracts 18%.
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