https://www.taxtmi.com/circulars?id=65269 Services by cloud/central kitchens are covered under restaurant service (including takeaway and delivery) and attract the concessional restaurant service rate without input tax credit. Ice cream parlors selling pre manufactured ice cream are supplying goods, not restaurant services. Government funded coaching under the disability scholarship scheme is exempt as a government funded training service. Satellite launch services to foreign customers qualify as export of service and are zero rated. Overloading fees at toll plazas receive the same treatment as toll charges and are exempt. Renting/giving on hire to STUs and local authorities is included in the exemption. Grant of mineral exploration/mining rights classifies under licensing for right to use minerals and was taxable at the residuary standard rate for the disputed period. Job work for manufacture of alcoholic liquor is excluded from the reduced food job work rate and attracts the standard job work rate. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sat, 04 Dec 2021 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65269 Services by cloud/central kitchens are covered under restaurant service (including takeaway and delivery) and attract the concessional restaurant service rate without input tax credit. Ice cream parlors selling pre manufactured ice cream are supplying goods, not restaurant services. Government funded coaching under the disability scholarship scheme is exempt as a government funded training service. Satellite launch services to foreign customers qualify as export of service and are zero rated. Overloading fees at toll plazas receive the same treatment as toll charges and are exempt. Renting/giving on hire to STUs and local authorities is included in the exemption. Grant of mineral exploration/mining rights classifies under licensing for right to use minerals and was taxable at the residuary standard rate for the disputed period. Job work for manufacture of alcoholic liquor is excluded from the reduced food job work rate and attracts the standard job work rate. Circulars GST - States Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65269