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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification: cloud kitchens 5% without ITC; mining rights and alcohol job work taxed at standard rate-key rate clarifications.</h1> Services by cloud kitchens/central kitchens are classified as restaurant service and attract 5% GST without ITC; ice cream sold by parlors is supply of goods attracting 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt. Satellite launch services to foreign customers qualify as export of services and are zero rated. Overloading charges at toll plazas receive toll treatment. 'Giving on hire' includes renting to STUs and local authorities and is exempt when qualifying. Grant of mineral exploration and mining rights is classified under service code 997337 and was taxable at 18% for 01.07.2017-31.12.2018. Admission to amusement parks is 18% except where casino/race club/sporting events invoke 28%. Job work for alcoholic liquor attracts 18%, not the 5% food job work rate.

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