https://www.taxtmi.com/circulars?id=67324 Clarifies GST applicability and rates across specific services: ice cream parlours attract 18% with ITC from October 14, 2021 and past 5% payments without ITC are regularised; educational entrance/application and migration fees are exempt as services by educational institutions to students; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transhipment and tracking rules; renting of vehicles with driver for mineral transport is taxable as rental (heading 9966) and not exempt transport; IVF services are exempt as health care; sale of land (even after basic development) is not taxable. en-us Wed, 17 Aug 2022 00:00:00 +0530 Tue, 23 Apr 2024 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67324 Clarifies GST applicability and rates across specific services: ice cream parlours attract 18% with ITC from October 14, 2021 and past 5% payments without ITC are regularised; educational entrance/application and migration fees are exempt as services by educational institutions to students; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to and from Nepal and Bhutan are exempt subject to customs/transhipment and tracking rules; renting of vehicles with driver for mineral transport is taxable as rental (heading 9966) and not exempt transport; IVF services are exempt as health care; sale of land (even after basic development) is not taxable. Circulars GST - States Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67324