The Central Board of Indirect Taxes and Customs (CBIC) issued the clarifications regarding applicable GST rates & exemptions on certain services. The Board has received the representations seeking clarification in respect of applicable GST rates on the various activities namely Services by cloud kitchens/central kitchens, Supply of ice cream by ice cream parlors, 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 the 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., and Services supplied by contract manufacture to brand owners or others for the manufacture of alcoholic liquor for human consumption.
Source Taxscan
