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of <h1>Rajasthan Tax Dept Clarifies GST Rates: 18% on Ice-Cream Parlours, Exemptions for Education, Transit Cargo, IVF, and More.</h1> The circular from the Rajasthan Commercial Tax Department provides clarifications on the applicability of GST rates and exemptions for various services. Key points include the imposition of an 18% GST on ice-cream parlour sales from October 6, 2021, with no refunds for previous payments. Educational services such as entrance and migration fees are GST-exempt. Storage of cotton in baled form was exempt until July 18, 2022. Transit cargo services to/from Nepal and Bhutan are exempt. Sanitation services for the Army are not exempt. Advertising in souvenirs attracts a 5% GST. Transport of minerals incurs an 18% GST. Long-term lease location charges are exempt. Guest anchors may be liable for GST unless under a threshold. Additional toll fees for non-fastag vehicles are exempt. ART/IVF services are GST-exempt. Developed land sales are not taxable, but development services are. Corporate renting of vehicles is under RCM. Non-air-conditioned contract carriage for employee transport is exempt. Turnkey dairy plant projects are works contracts eligible for a concessional rate before July 18, 2022. Private ferry tickets for passenger transport are GST-exempt unless predominantly for tourism.
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