https://www.taxtmi.com/circulars?id=65353 Services by cloud/central kitchens are classified as restaurant service and taxed at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods taxed at 18%; government funded coaching under the disabilities scholarship scheme is exempt; satellite launch services to foreign recipients qualify as export and are zero rated; overloading fees at toll plazas receive the same treatment as toll charges; renting of vehicles to STUs/local authorities falls within "giving on hire" exemption; grant of mineral exploration and mining rights are classed under service code 997337 and taxed at the standard/residuary rate (18%) for 1.7.2017-31.12.2018; job work for alcoholic liquor is excluded from the concessional food job work rate and taxed at 18%. en-us Tue, 16 Nov 2021 00:00:00 +0530 Tue, 18 Jan 2022 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65353 Services by cloud/central kitchens are classified as restaurant service and taxed at 5% without ITC; ice cream parlors selling manufactured ice cream are supplies of goods taxed at 18%; government funded coaching under the disabilities scholarship scheme is exempt; satellite launch services to foreign recipients qualify as export and are zero rated; overloading fees at toll plazas receive the same treatment as toll charges; renting of vehicles to STUs/local authorities falls within "giving on hire" exemption; grant of mineral exploration and mining rights are classed under service code 997337 and taxed at the standard/residuary rate (18%) for 1.7.2017-31.12.2018; job work for alcoholic liquor is excluded from the concessional food job work rate and taxed at 18%. Circulars GST - States Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65353