https://www.taxtmi.com/article/detailed?id=10614 CBIC Circular clarifies GST classification, applicable rates and exemption scope for specified services: ice cream parlour supplies regularised at historically paid rate with no refunds and later taxable at the higher rate with ITC; educational institution charges for entrance, eligibility and migration certificates exempt; storage of ginned/baled cotton exemption withdrawn; transit cargo services to/from neighbouring countries, including empty container movements, exempt subject to transit regulations and track and trace; renting of vehicles with driver is renting of transport (not goods carriage) and attracts a revised lower rate where fuel is included; location charges for long term land lease form part of lease premium and receive equivalent tax treatment. en-us Thu, 18 Aug 2022 10:14:14 +0530 Thu, 18 Aug 2022 10:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10614 CBIC Circular clarifies GST classification, applicable rates and exemption scope for specified services: ice cream parlour supplies regularised at historically paid rate with no refunds and later taxable at the higher rate with ITC; educational institution charges for entrance, eligibility and migration certificates exempt; storage of ginned/baled cotton exemption withdrawn; transit cargo services to/from neighbouring countries, including empty container movements, exempt subject to transit regulations and track and trace; renting of vehicles with driver is renting of transport (not goods carriage) and attracts a revised lower rate where fuel is included; location charges for long term land lease form part of lease premium and receive equivalent tax treatment. Articles Goods and Services Tax - GST Thu, 18 Aug 2022 10:14:14 +0530 https://www.taxtmi.com/article/detailed?id=10614