GST rate clarifications: exemptions and correct tax characterisation provided for multiple services including educational fees and vehicle rentals. Clarifies GST treatment and rates for varied services: ice cream parlours are standard taxable supplies with input tax credit (past lower rate payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered as raw vegetable fibre prior to withdrawal; transit cargo services to and from Nepal and Bhutan-including returning empty containers-are exempt subject to customs/transhipment and track and trace verification; vehicle rentals with driver are rental services (heading 9966) and not exempt goods transport; location charges paid upfront with long term lease are part of the exempt upfront amount; ART/IVF services qualify as health care services and are exempt.
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 rate clarifications: exemptions and correct tax characterisation provided for multiple services including educational fees and vehicle rentals.
Clarifies GST treatment and rates for varied services: ice cream parlours are standard taxable supplies with input tax credit (past lower rate payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered as raw vegetable fibre prior to withdrawal; transit cargo services to and from Nepal and Bhutan-including returning empty containers-are exempt subject to customs/transhipment and track and trace verification; vehicle rentals with driver are rental services (heading 9966) and not exempt goods transport; location charges paid upfront with long term lease are part of the exempt upfront amount; ART/IVF services qualify as health care services and are exempt.
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