https://www.taxtmi.com/circulars?id=66544 Issue wise clarifications: ice cream parlours are sellers of manufactured ice cream and, from October 6, 2021, must charge standard GST with ITC while past lower rate payments without ITC are regularised as fully paid; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan (including empty container returns) are exempt subject to customs transit regulations; rental of vehicles with operator is taxable as hiring (heading 9966) and corporate hirers may be liable under reverse charge. en-us Mon, 08 Aug 2022 00:00:00 +0530 Mon, 03 Jul 2023 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66544 Issue wise clarifications: ice cream parlours are sellers of manufactured ice cream and, from October 6, 2021, must charge standard GST with ITC while past lower rate payments without ITC are regularised as fully paid; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan (including empty container returns) are exempt subject to customs transit regulations; rental of vehicles with operator is taxable as hiring (heading 9966) and corporate hirers may be liable under reverse charge. Circulars GST - States Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66544