GST classification of services clarified: exemptions, concessional rates, and reverse charge applications refined for multiple service categories. Clarifies GST treatment: ice cream sold by parlours attracts standard GST with ITC from October 6, 2021 and past lower rate payments are treated as fully discharged; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt as raw vegetable fibre until exemption withdrawal on July 18, 2022; transit cargo services to and from Nepal and Bhutan (including empty containers returning) are exempt subject to customs/transhipment regulations; renting of vehicles with driver is a taxable rental service and reverse charge applies to corporate hirers; location charges paid up front for long term land leases qualify for exemption; IVF is treated as exempt health care; sale of developed land is not taxable; advertising in souvenir books attracts concessional rate; additional FASTag related tolls are treated as toll charges.
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Provisions expressly mentioned in the judgment/order text.
GST classification of services clarified: exemptions, concessional rates, and reverse charge applications refined for multiple service categories.
Clarifies GST treatment: ice cream sold by parlours attracts standard GST with ITC from October 6, 2021 and past lower rate payments are treated as fully discharged; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt as raw vegetable fibre until exemption withdrawal on July 18, 2022; transit cargo services to and from Nepal and Bhutan (including empty containers returning) are exempt subject to customs/transhipment regulations; renting of vehicles with driver is a taxable rental service and reverse charge applies to corporate hirers; location charges paid up front for long term land leases qualify for exemption; IVF is treated as exempt health care; sale of developed land is not taxable; advertising in souvenir books attracts concessional rate; additional FASTag related tolls are treated as toll charges.
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