GST applicability on services clarified across exemptions, rental vehicle taxation, transit cargo and healthcare services. Clarifications specify GST chargeability and rates across diverse services: ice cream parlours are subject to standard GST with ITC from the revised effective date and past concessional payments are regularised as fully paid; educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the pre amendment raw fibre exemption; transit cargo services to and from Nepal and Bhutan (including return empty containers) are exempt subject to customs/transshipment procedures; renting of vehicles with driver is taxable rental service and corporate recipients may be liable under reverse charge; IVF services qualify as exempt health care services; sale of land (even after development) is outside GST.
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 on services clarified across exemptions, rental vehicle taxation, transit cargo and healthcare services.
Clarifications specify GST chargeability and rates across diverse services: ice cream parlours are subject to standard GST with ITC from the revised effective date and past concessional payments are regularised as fully paid; educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the pre amendment raw fibre exemption; transit cargo services to and from Nepal and Bhutan (including return empty containers) are exempt subject to customs/transshipment procedures; renting of vehicles with driver is taxable rental service and corporate recipients may be liable under reverse charge; IVF services qualify as exempt health care services; sale of land (even after development) is outside GST.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
