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of <h1>West Bengal Tax Circular Clarifies GST Rates on Services: Ice-Cream Parlors, Education Fees, Land Leases, and More.</h1> The circular from the West Bengal Directorate of Commercial Taxes provides clarifications on GST rates and exemptions for various services. It addresses GST applicability on ice-cream parlors, educational institution fees, storage of cotton, transit cargo services to Nepal and Bhutan, sanitation services to government departments, and advertisement space in souvenirs. It also discusses GST on transport of minerals, location charges for land leases, honorarium for guest anchors, toll fees without Fastag, ART/IVF services, sale of developed land, vehicle rentals by corporations, and ferry tickets. Each issue is examined based on recommendations from the GST Council, with specific clarifications provided for each scenario.
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