https://www.taxtmi.com/circulars?id=66568 Clarifies GST treatment for varied services: ice cream parlours supply attracts 18% with ITC from October 6, 2021 (past 5% payments treated as discharged); educational entrance/eligibility/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to and from Nepal/Bhutan (including empty container return) are exempt; renting of vehicles with driver is rental service (heading 9966) not road transport exemption; PLC paid up front for long term land lease is part of upfront premium and exempt; IVF qualifies as exempt health care; sale of land is non taxable. en-us Fri, 02 Dec 2022 00:00:00 +0530 Thu, 06 Jul 2023 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66568 Clarifies GST treatment for varied services: ice cream parlours supply attracts 18% with ITC from October 6, 2021 (past 5% payments treated as discharged); educational entrance/eligibility/migration fees are exempt as services by educational institutions; storage of ginned/baled cotton was exempt as raw vegetable fibre prior to July 18, 2022; transit cargo services to and from Nepal/Bhutan (including empty container return) are exempt; renting of vehicles with driver is rental service (heading 9966) not road transport exemption; PLC paid up front for long term land lease is part of upfront premium and exempt; IVF qualifies as exempt health care; sale of land is non taxable. Circulars GST - States Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66568