https://www.taxtmi.com/circulars?id=66705 This circular clarifies GST applicability, rates and exemptions across multiple service categories: ice cream parlours are subject to 18% GST with ITC from October 6, 2021 (past 5% payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transit verification; renting of vehicles with operator is taxable as vehicle renting (heading 9966) and not eligible for road transport exemptions; IVF services qualify as exempt health care; sale of land is outside GST; reverse charge applies where corporates hire vehicles for periods of time. en-us Thu, 04 Aug 2022 00:00:00 +0530 Mon, 07 Aug 2023 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66705 This circular clarifies GST applicability, rates and exemptions across multiple service categories: ice cream parlours are subject to 18% GST with ITC from October 6, 2021 (past 5% payments treated as fully paid); educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transit verification; renting of vehicles with operator is taxable as vehicle renting (heading 9966) and not eligible for road transport exemptions; IVF services qualify as exempt health care; sale of land is outside GST; reverse charge applies where corporates hire vehicles for periods of time. Circulars GST - States Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66705