https://www.taxtmi.com/circulars?id=65129 Clarifies GST treatment for specified services: cloud/central kitchens are restaurant service at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods at 18%; government funded coaching under the Disabilities Scholarships scheme is exempt; NSIL satellite launches to non residents are export of service and zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption; grant of mining rights classified under service code 997337 and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions and distinctions with casinos/sporting events clarified; job work for alcoholic liquor attracts 18%, not 5%. en-us Wed, 06 Oct 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65129 Clarifies GST treatment for specified services: cloud/central kitchens are restaurant service at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods at 18%; government funded coaching under the Disabilities Scholarships scheme is exempt; NSIL satellite launches to non residents are export of service and zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption; grant of mining rights classified under service code 997337 and taxable at 18% for 1.7.2017-31.12.2018; amusement park admissions and distinctions with casinos/sporting events clarified; job work for alcoholic liquor attracts 18%, not 5%. Circulars GST Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65129