https://www.taxtmi.com/circulars?id=65254 Services by cloud kitchens/central kitchens are classified as restaurant service and attract a reduced GST rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract the standard GST rate; free coaching under the central scholarships scheme where total expenditure is borne by Government is exempt under the specified notification entry; satellite launch services by the government company to foreign customers constitute export of service and are zero rated where Place of Supply is outside India. en-us Wed, 03 Nov 2021 00:00:00 +0530 Tue, 30 Nov 2021 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65254 Services by cloud kitchens/central kitchens are classified as restaurant service and attract a reduced GST rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract the standard GST rate; free coaching under the central scholarships scheme where total expenditure is borne by Government is exempt under the specified notification entry; satellite launch services by the government company to foreign customers constitute export of service and are zero rated where Place of Supply is outside India. Circulars GST - States Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65254