GST exemption clarifications: service categories' tax treatment and transitional rate changes clarified including education, health, transport, and leasing. Clarifies GST treatment for varied services: ice cream parlours supply attracts 18% with ITC from October 6, 2021 (past 5% payments treated as discharged); educational entrance/eligibility/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to and from Nepal/Bhutan (including empty container return) are exempt; renting of vehicles with driver is rental service (heading 9966) not road transport exemption; PLC paid up front for long term land lease is part of upfront premium and exempt; IVF qualifies as exempt health care; sale of land is non taxable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption clarifications: service categories' tax treatment and transitional rate changes clarified including education, health, transport, and leasing.
Clarifies GST treatment for varied services: ice cream parlours supply attracts 18% with ITC from October 6, 2021 (past 5% payments treated as discharged); educational entrance/eligibility/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to and from Nepal/Bhutan (including empty container return) are exempt; renting of vehicles with driver is rental service (heading 9966) not road transport exemption; PLC paid up front for long term land lease is part of upfront premium and exempt; IVF qualifies as exempt health care; sale of land is non taxable.
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