https://www.taxtmi.com/circulars?id=67395 Clarifications specify GST chargeability and rates across diverse services: ice cream parlours are subject to standard GST with ITC from the revised effective date and past concessional payments are regularised as fully paid; educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the pre amendment raw fibre exemption; transit cargo services to and from Nepal and Bhutan (including return empty containers) are exempt subject to customs/transshipment procedures; renting of vehicles with driver is taxable rental service and corporate recipients may be liable under reverse charge; IVF services qualify as exempt health care services; sale of land (even after development) is outside GST. en-us Wed, 17 Aug 2022 00:00:00 +0530 Wed, 08 May 2024 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67395 Clarifications specify GST chargeability and rates across diverse services: ice cream parlours are subject to standard GST with ITC from the revised effective date and past concessional payments are regularised as fully paid; educational institution fees for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the pre amendment raw fibre exemption; transit cargo services to and from Nepal and Bhutan (including return empty containers) are exempt subject to customs/transshipment procedures; renting of vehicles with driver is taxable rental service and corporate recipients may be liable under reverse charge; IVF services qualify as exempt health care services; sale of land (even after development) is outside GST. Circulars GST - States Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67395