https://www.taxtmi.com/circulars?id=65950 GST clarifications: ice cream parlours supply taxed at 18% with ITC from 06.10.2021 (past 5% treated as fully paid); educational entrance/application/migration fees exempt as services by educational institutions; storage/warehousing of ginned/baled cotton was covered under raw vegetable fibers exemption until withdrawal on 18.07.2022; transit cargo services to and from Nepal/Bhutan (including empty containers) are exempt subject to customs/track and trace; renting of vehicles with operator within mining areas is rental service (heading 9966) taxable and not covered by goods transport exemption. en-us Wed, 03 Aug 2022 00:00:00 +0530 Wed, 19 Oct 2022 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65950 GST clarifications: ice cream parlours supply taxed at 18% with ITC from 06.10.2021 (past 5% treated as fully paid); educational entrance/application/migration fees exempt as services by educational institutions; storage/warehousing of ginned/baled cotton was covered under raw vegetable fibers exemption until withdrawal on 18.07.2022; transit cargo services to and from Nepal/Bhutan (including empty containers) are exempt subject to customs/track and trace; renting of vehicles with operator within mining areas is rental service (heading 9966) taxable and not covered by goods transport exemption. Circulars GST - States Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65950