Clarifications regarding applicable GST rates & exemptions on certain services

GST exemptions and rates clarified for ice cream parlours, educational fees, transit cargo, IVF and vehicle rentals.

Clarifications specify that ice cream sold by parlours is a taxable supply at the standard rate with ITC from the circular date while past lower rate payments are regularised without refund; educational institution fees for entrance, applications, eligibility and migration certificates are exempt; storage of ginned or baled cotton was exempt as raw vegetable fibre until its withdrawal on 18.07.2022; transit cargo related services to and from Nepal and Bhutan, including return of empty containers, are covered by the exemption subject to customs/transit compliance; rentals of vehicles with operator used within mining areas are renting services taxed as such and not exempt transport; IVF services are healthcare and exempt; sale of land remains non taxable though development services are taxable; reverse charge applies where corporates hire vehicles for control over operation.