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of <h1>Gujarat Circular Clarifies GST Rates: Ice-Cream Parlours, Educational Fees, Cotton Storage, Transit Cargo, and More Services.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, addresses various clarifications regarding GST rates and exemptions on specific services. Key points include the GST rate on ice-cream parlours, exemption for educational institutions on application and migration fees, and the taxability of storage and warehousing services for cotton. It clarifies GST exemptions for transit cargo services to Nepal and Bhutan, sanitation services for government departments, and advertising in souvenir books. The document also discusses GST applicability on renting vehicles, honorarium for guest anchors, and services like IVF. Additionally, it addresses GST on developed land sales, dairy plant construction, and private ferry tickets.
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