https://www.taxtmi.com/circulars?id=65661 Services by cloud kitchens/central kitchens involving cooking and supply of food are covered under restaurant service and attract 5% GST without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt where total expenditure is borne by the Government. Satellite launch services to foreign customers qualify as export of service and are zero rated where place of supply is outside India. en-us Thu, 28 Oct 2021 00:00:00 +0530 Wed, 11 Feb 2026 15:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65661 Services by cloud kitchens/central kitchens involving cooking and supply of food are covered under restaurant service and attract 5% GST without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt where total expenditure is borne by the Government. Satellite launch services to foreign customers qualify as export of service and are zero rated where place of supply is outside India. Circulars GST - States Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65661