GST applicability on services clarified: classification, exemptions and reverse charge obligations updated across multiple service categories. Clarifies GST treatment across services: ice cream parlours' supplies are taxable at 18% with ITC from October 6, 2021 and prior 5% payments without ITC are regularised; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs procedures; renting vehicles with operator is rental under Heading 9966 (reverse charge applies to body corporates) while passenger transport services under Heading 9964 differ; IVF services are health care and exempt; sale of developed land remains non taxable.
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Provisions expressly mentioned in the judgment/order text.
GST applicability on services clarified: classification, exemptions and reverse charge obligations updated across multiple service categories.
Clarifies GST treatment across services: ice cream parlours' supplies are taxable at 18% with ITC from October 6, 2021 and prior 5% payments without ITC are regularised; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs procedures; renting vehicles with operator is rental under Heading 9966 (reverse charge applies to body corporates) while passenger transport services under Heading 9964 differ; IVF services are health care and exempt; sale of developed land remains non taxable.
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