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<h1>Delhi Govt Clarifies GST Rates: Ice-Cream Parlours, Education Fees, Transit Services, and More Explained.</h1> The circular from the Government of the National Capital Territory of Delhi provides clarifications on the applicability of GST rates and exemptions for various services. Key points include the GST rate for ice-cream parlours, exemptions for educational institutions' fees, storage of cotton, and transit cargo services to Nepal and Bhutan. It also addresses the taxability of sanitation services to government departments, advertisement space in souvenirs, transport of minerals, and honorarium for guest anchors. Additionally, it clarifies GST applicability on land sales, vehicle rentals, dairy plant construction, private ferry tickets, and more. The circular aims to resolve ambiguities and ensure consistent GST application.