https://www.taxtmi.com/circulars?id=67436 Services by cloud/central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional restaurant tax without input tax credit; ice cream parlours selling pre manufactured ice cream are supplies of goods and taxed as such; government funded coaching under the disability scholarships scheme is exempt; satellite launch services to foreign recipients qualify as export of service and zero rated; overloading toll charges are treated as tolls for exemption; renting to STUs/local authorities is covered by "giving on hire" exemption; grant of mining rights is licensing for mineral use and taxed at the standard rate for the disputed period; amusement park admissions and job work for alcoholic liquor are treated as specified above. en-us Mon, 11 Oct 2021 00:00:00 +0530 Wed, 22 May 2024 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67436 Services by cloud/central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional restaurant tax without input tax credit; ice cream parlours selling pre manufactured ice cream are supplies of goods and taxed as such; government funded coaching under the disability scholarships scheme is exempt; satellite launch services to foreign recipients qualify as export of service and zero rated; overloading toll charges are treated as tolls for exemption; renting to STUs/local authorities is covered by "giving on hire" exemption; grant of mining rights is licensing for mineral use and taxed at the standard rate for the disputed period; amusement park admissions and job work for alcoholic liquor are treated as specified above. Circulars GST - States Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67436