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of <h1>Assam Government Clarifies GST Rates: Cloud Kitchens at 5%, Ice Cream Parlours at 18%, Free Coaching for Disabled Exempt.</h1> The circular issued by the Government of Assam provides clarifications on applicable GST rates and exemptions for various services. It confirms that cloud kitchens are classified under 'restaurant services' with a 5% GST rate, while ice cream parlours are taxed at 18% as they supply goods, not services. Free coaching services for students with disabilities are exempt from GST. Satellite launch services by NSIL are treated as exports and zero-rated. Overloading charges at toll plazas are equated with toll charges. Renting vehicles to state transport bodies is exempt. Mining rights attract an 18% GST rate. Amusement park admissions are taxed at 18%, while contract manufacturing of alcoholic beverages is taxed at 18%, not 5%.
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