https://www.taxtmi.com/circulars?id=67429 Clarifies GST treatment across services: ice cream parlours' supplies are taxable at 18% with ITC from October 6, 2021 and prior 5% payments without ITC are regularised; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs procedures; renting vehicles with operator is rental under Heading 9966 (reverse charge applies to body corporates) while passenger transport services under Heading 9964 differ; IVF services are health care and exempt; sale of developed land remains non taxable. en-us Tue, 27 Sep 2022 00:00:00 +0530 Tue, 21 May 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67429 Clarifies GST treatment across services: ice cream parlours' supplies are taxable at 18% with ITC from October 6, 2021 and prior 5% payments without ITC are regularised; educational institution fees for entrance, eligibility and migration certificates are exempt; storage of ginned/baled cotton was exempt prior to July 18, 2022; transit cargo services to/from Nepal and Bhutan are exempt subject to customs procedures; renting vehicles with operator is rental under Heading 9966 (reverse charge applies to body corporates) while passenger transport services under Heading 9964 differ; IVF services are health care and exempt; sale of developed land remains non taxable. Circulars GST - States Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67429