https://www.taxtmi.com/circulars?id=65347 Clarifies GST classification and treatment: cloud/central kitchens are restaurant service and taxed accordingly without ITC; ice cream parlors selling premanufactured ice cream are supplies of goods; government funded coaching under the disabilities scholarship scheme is exempt; NSIL satellite launch services to foreign customers qualify as export of service and are zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption eligibility; grant of mineral exploration/mining rights falls under licensing services for minerals and was subject to the standard residuary rate during the disputed period; amusement park admissions and job work for alcoholic liquor are clarified with respective rate treatments. en-us Mon, 25 Oct 2021 00:00:00 +0530 Tue, 18 Jan 2022 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65347 Clarifies GST classification and treatment: cloud/central kitchens are restaurant service and taxed accordingly without ITC; ice cream parlors selling premanufactured ice cream are supplies of goods; government funded coaching under the disabilities scholarship scheme is exempt; NSIL satellite launch services to foreign customers qualify as export of service and are zero rated; overloading charges at toll plazas receive toll treatment; "giving on hire" includes renting to STUs and local authorities for exemption eligibility; grant of mineral exploration/mining rights falls under licensing services for minerals and was subject to the standard residuary rate during the disputed period; amusement park admissions and job work for alcoholic liquor are clarified with respective rate treatments. Circulars GST - States Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65347