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<h1>Karnataka GST Update: Cloud Kitchens at 5%, Ice Cream Parlors at 18%, Casino Entry at 28%, and More Clarifications.</h1> The circular from the Karnataka Department of Commercial Taxes clarifies GST rates on various services. It confirms that cloud kitchens are classified as restaurant services, attracting 5% GST. Ice cream parlors, selling pre-made ice cream, are taxed as goods at 18%. Coaching services under government-funded disability scholarships are GST-exempt. Satellite launch services by NSIL are treated as exports and zero-rated if the recipient is outside India. Overloading charges at toll plazas are treated like toll charges. Renting vehicles to state transport and local authorities is GST-exempt. Mineral exploration rights were taxed at 18% from July 2017 to December 2018. Admission to amusement parks is taxed at 18%, while access to casinos or race clubs is at 28%. Job work services for alcoholic liquor manufacturing attract 18% GST.