https://www.taxtmi.com/circulars?id=65938 Cooking and supply of food by cloud/central kitchens constitute restaurant service and attract the concessional rate without input tax credit; sales of pre-manufactured ice-cream by parlors are supplies of goods and taxed at the rate applicable to such goods. Government-funded coaching under the scholarships scheme is exempt. Satellite launch services to foreign customers qualify as export of service and are zero-rated. Overloading fees at toll plazas are treated as toll charges. "Giving on hire" includes renting to State Transport Undertakings and local authorities for exemption. Grant of mineral exploration and mining rights is classifiable as licensing services for use of minerals and was taxable at the standard residuary rate for the disputed earlier period. Admission rates to amusement facilities depend on access to casinos/race clubs; job work for alcoholic beverages is excluded from the reduced food job-work rate and attracts the standard rate. en-us Thu, 14 Oct 2021 00:00:00 +0530 Mon, 17 Oct 2022 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65938 Cooking and supply of food by cloud/central kitchens constitute restaurant service and attract the concessional rate without input tax credit; sales of pre-manufactured ice-cream by parlors are supplies of goods and taxed at the rate applicable to such goods. Government-funded coaching under the scholarships scheme is exempt. Satellite launch services to foreign customers qualify as export of service and are zero-rated. Overloading fees at toll plazas are treated as toll charges. "Giving on hire" includes renting to State Transport Undertakings and local authorities for exemption. Grant of mineral exploration and mining rights is classifiable as licensing services for use of minerals and was taxable at the standard residuary rate for the disputed earlier period. Admission rates to amusement facilities depend on access to casinos/race clubs; job work for alcoholic beverages is excluded from the reduced food job-work rate and attracts the standard rate. Circulars GST - States Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65938