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of <h1>Tamil Nadu GST Update: Ice Cream Parlours at 18%, Educational Fees Exempt, ART/IVF Services Exempt, Vehicle Rentals Taxable.</h1> The Tamil Nadu Commercial Taxes Department issued a circular clarifying GST rates and exemptions on various services. Key points include the standard 18% GST rate on ice cream parlours from October 6, 2021, with past payments at 5% regularized without refunds. Educational institutions' fees for entrance, eligibility, and migration certificates are exempt from GST. Storage services for cotton were exempt until July 18, 2022. Transit cargo services to Nepal and Bhutan are exempt. Sanitation services for government departments are taxable unless performed by local authorities. Advertising space in souvenirs is taxed at 5%. Transport of minerals and renting vehicles are taxed at 18%, with specific exemptions and conditions. ART/IVF services are exempt as healthcare. Developed land sales are not subject to GST, but development services are. Renting vehicles for corporate use is taxable under RCM. The supply of dairy plant services is taxed at 18% post-July 18, 2022. Private ferry transportation, excluding tourism, is exempt from GST.
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