GST classification and exemptions clarified across services, specifying tax treatment and applicability for multiple service categories. Issue wise clarifications: ice cream parlours are sellers of manufactured ice cream and, from October 6, 2021, must charge standard GST with ITC while past lower rate payments without ITC are regularised as fully paid; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan (including empty container returns) are exempt subject to customs transit regulations; rental of vehicles with operator is taxable as hiring (heading 9966) and corporate hirers may be liable under reverse charge.
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Provisions expressly mentioned in the judgment/order text.
GST classification and exemptions clarified across services, specifying tax treatment and applicability for multiple service categories.
Issue wise clarifications: ice cream parlours are sellers of manufactured ice cream and, from October 6, 2021, must charge standard GST with ITC while past lower rate payments without ITC are regularised as fully paid; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan (including empty container returns) are exempt subject to customs transit regulations; rental of vehicles with operator is taxable as hiring (heading 9966) and corporate hirers may be liable under reverse charge.
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