https://www.taxtmi.com/circulars?id=66433 The circular classifies and clarifies GST treatment for varied services: ice cream parlours' sales are taxable at the standard rate prospectively with past lower rate payments regularised; educational entrance/application/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan including return of empty containers are exempt subject to customs/transhipment and tracking rules; renting of vehicles with operator for mineral transport is rental service and not road goods transport and thus not exempt; location charges paid upfront with long term lease premiums form part of exempt upfront amount. en-us Mon, 05 Sep 2022 00:00:00 +0530 Fri, 16 Jun 2023 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66433 The circular classifies and clarifies GST treatment for varied services: ice cream parlours' sales are taxable at the standard rate prospectively with past lower rate payments regularised; educational entrance/application/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan including return of empty containers are exempt subject to customs/transhipment and tracking rules; renting of vehicles with operator for mineral transport is rental service and not road goods transport and thus not exempt; location charges paid upfront with long term lease premiums form part of exempt upfront amount. Circulars GST - States Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66433