GST applicability clarified across services, detailing specific rates, exemptions and reverse charge liabilities for diverse supplies. This circular clarifies GST applicability, rates and exemptions across multiple service categories: ice cream parlours are subject to 18% GST with ITC from October 6, 2021 (past 5% payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transit verification; renting of vehicles with operator is taxable as vehicle renting (heading 9966) and not eligible for road transport exemptions; IVF services qualify as exempt health care; sale of land is outside GST; reverse charge applies where corporates hire vehicles for periods of time.
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 applicability clarified across services, detailing specific rates, exemptions and reverse charge liabilities for diverse supplies.
This circular clarifies GST applicability, rates and exemptions across multiple service categories: ice cream parlours are subject to 18% GST with ITC from October 6, 2021 (past 5% payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transit verification; renting of vehicles with operator is taxable as vehicle renting (heading 9966) and not eligible for road transport exemptions; IVF services qualify as exempt health care; sale of land is outside GST; reverse charge applies where corporates hire vehicles for periods of time.
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