https://www.taxtmi.com/circulars?id=70670 Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services and attract GST at 5% without input tax credit, while pre-manufactured ice cream sold by parlors is a supply of goods taxable at 18%. Government-funded coaching under the Scholarships for Students with Disabilities scheme is exempt where the full expenditure is borne by Government. Renting eligible passenger vehicles to State Transport Undertakings or Local Authorities is covered by the exemption for giving vehicles on hire. Mining rights, specified amusement admissions, and job work relating to alcoholic liquor are subject to the clarified applicable GST treatment. en-us Tue, 12 Oct 2021 00:00:00 +0530 Tue, 04 Aug 2026 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70670 Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services and attract GST at 5% without input tax credit, while pre-manufactured ice cream sold by parlors is a supply of goods taxable at 18%. Government-funded coaching under the Scholarships for Students with Disabilities scheme is exempt where the full expenditure is borne by Government. Renting eligible passenger vehicles to State Transport Undertakings or Local Authorities is covered by the exemption for giving vehicles on hire. Mining rights, specified amusement admissions, and job work relating to alcoholic liquor are subject to the clarified applicable GST treatment. Circulars GST - States Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70670