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of <h1>Manipur Government Clarifies GST Rates: Cloud Kitchens, Ice Cream Parlors, and More Services Explained.</h1> The circular issued by the Government of Manipur provides clarifications on the applicable GST rates and exemptions for various services. Key points include: cloud kitchens are classified under restaurant services and attract 5% GST; ice cream parlors are considered suppliers of goods, attracting 18% GST; coaching services under government-funded disability scholarships are GST-exempt; satellite launch services by NSIL are zero-rated as exports if provided to international customers; overloading charges at toll plazas are treated as toll charges; renting vehicles to state transport undertakings and local authorities is GST-exempt; mineral exploration rights were taxed at 18% from 2017 to 2018; admission to amusement parks attracts 18% GST unless linked to casinos or race clubs; and job work for alcoholic liquor manufacturing attracts 18% GST.
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