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of <h1>Andhra Pradesh Clarifies GST Rates: Ice Cream Parlours 18%, Educational Services Exempt, Transport Minerals 18%, Ferry Tickets Exempt.</h1> The circular issued by the Andhra Pradesh Commercial Taxes Department provides clarifications on the applicability of GST rates and exemptions for various services. Key points include: ice cream parlours must pay 18% GST with ITC from October 6, 2021; educational services including entrance and migration fees are exempt from GST; storage of cotton in ginned form was exempt until July 18, 2022; transit cargo services to Nepal and Bhutan are exempt; sanitation services to the Army are not exempt; advertisement space in souvenirs attracts 5% GST; transport of minerals by rented vehicles attracts 18% GST; location charges for long-term land leases are exempt; honorarium for guest anchors may attract GST unless turnover is below a threshold; additional toll fees for non-fastag vehicles are exempt; ART/IVF services are exempt; sale of developed land is not taxable; renting vehicles for corporate transport may attract GST under RCM; hiring vehicles for employee transport is not exempt; dairy plant construction is a works contract eligible for concessional GST rate; and private ferry tickets for passenger transport are exempt.
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