https://www.taxtmi.com/circulars?id=71002 Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services taxable at 5% without input tax credit. Ice-cream parlours selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%. Government-funded coaching under the scholarship scheme for students with disabilities is exempt where the entire expenditure is borne by the Government. Overloading charges at toll plazas receive the same exemption as toll charges, while qualifying vehicle rentals to State Transport Undertakings or local authorities are treated as giving vehicles on hire and are exempt. en-us Tue, 26 Oct 2021 00:00:00 +0530 Thu, 27 Aug 2026 11:38:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71002 Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services taxable at 5% without input tax credit. Ice-cream parlours selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%. Government-funded coaching under the scholarship scheme for students with disabilities is exempt where the entire expenditure is borne by the Government. Overloading charges at toll plazas receive the same exemption as toll charges, while qualifying vehicle rentals to State Transport Undertakings or local authorities are treated as giving vehicles on hire and are exempt. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71002