Circular on Clarifications regarding applicable GST rates & exemptions on certain services (dated – 06.10.2021) – Ministry of Finance
View PdfCircular on Clarifications regarding applicable GST rates & exemptions on certain services (dated – 06.10.2021) – Ministry of Finance
- Representations have been received seeking clarification in respect of applicable GST rates on the following activities:
- Services by cloud kitchens/central kitchens,
- Supply of ice cream by ice cream parlours,
- Coaching services to students provided by coaching institutions and NGOs under the central sector scheme of „Scholarships for students with Disabilities”,
- Satellite launch services provided by NSIL.
- Overloading charges at toll plaza,
- Renting of vehicles by State Transport Undertakings and Local Authorities,
- Services by way of grant of mineral exploration and mining rights attracted GST,
- Admission to amusement parks having rides etc. ,
- Services supplied by contract manufacture to brand owners or others for manufacture of alcoholic liquor for human consumption. ETC.,
