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of <h1>Himachal Pradesh Clarifies GST Rates: Ice Cream Parlors, Education Fees, Land Leases, Vehicle Rentals, and More.</h1> The circular from the Himachal Pradesh Department of State Taxes and Excise provides clarifications on the applicability of GST rates and exemptions for various services. It addresses issues such as the GST rate on ice cream parlors, fees charged by educational institutions, storage of cotton, transit cargo services to Nepal and Bhutan, sanitation services for government departments, and advertisement space in souvenirs. It also covers GST applicability on transport of minerals, location charges for land leases, honorariums for guest anchors, additional toll fees for vehicles without Fastag, ART/IVF services, sale of developed land, vehicle rentals for corporate use, and ferry tickets. The circular aims to provide clarity and prevent litigation by detailing specific GST treatments for these services.
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