GST treatment of services clarified: ice cream parlours at standard rate, educational fees exempt, transit cargo and vehicle rental classifications specified. GST clarifications: ice cream parlours supply taxed at 18% with ITC from 06.10.2021 (past 5% treated as fully paid); educational entrance/application/migration fees exempt as services by educational institutions; storage/warehousing of ginned/baled cotton was covered under raw vegetable fibers exemption until withdrawal on 18.07.2022; transit cargo services to and from Nepal/Bhutan (including empty containers) are exempt subject to customs/track and trace; renting of vehicles with operator within mining areas is rental service (heading 9966) taxable and not covered by goods transport exemption.
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.
GST treatment of services clarified: ice cream parlours at standard rate, educational fees exempt, transit cargo and vehicle rental classifications specified.
GST clarifications: ice cream parlours supply taxed at 18% with ITC from 06.10.2021 (past 5% treated as fully paid); educational entrance/application/migration fees exempt as services by educational institutions; storage/warehousing of ginned/baled cotton was covered under raw vegetable fibers exemption until withdrawal on 18.07.2022; transit cargo services to and from Nepal/Bhutan (including empty containers) are exempt subject to customs/track and trace; renting of vehicles with operator within mining areas is rental service (heading 9966) taxable and not covered by goods transport exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
