https://www.taxtmi.com/circulars?id=66057 Clarifies GST treatment and rates for varied services: ice cream parlours are standard taxable supplies with input tax credit (past lower rate payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered as raw vegetable fibre prior to withdrawal; transit cargo services to and from Nepal and Bhutan-including returning empty containers-are exempt subject to customs/transhipment and track and trace verification; vehicle rentals with driver are rental services (heading 9966) and not exempt goods transport; location charges paid upfront with long term lease are part of the exempt upfront amount; ART/IVF services qualify as health care services and are exempt. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 05 Dec 2022 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66057 Clarifies GST treatment and rates for varied services: ice cream parlours are standard taxable supplies with input tax credit (past lower rate payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered as raw vegetable fibre prior to withdrawal; transit cargo services to and from Nepal and Bhutan-including returning empty containers-are exempt subject to customs/transhipment and track and trace verification; vehicle rentals with driver are rental services (heading 9966) and not exempt goods transport; location charges paid upfront with long term lease are part of the exempt upfront amount; ART/IVF services qualify as health care services and are exempt. Circulars GST - States Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66057