Vide Circular No 164/20/2021-GST, CBIC has issued clarification on rate of services as recommended by the 45th GST Council Meeting.
The Circular contains:
1.) Services by cloud kitchens/central kitchens
2.) Supply of ice cream by ice cream parlors,
3.) Coaching services to students provided by coaching institutions and NGOs under the central sector scheme of “Scholarships for students with Disabilities”
4.) Satellite launch services provided by NSIL
5.) Overloading charges at toll plaza
6.) Renting of vehicles by State Transport Undertakings and Local Authorities,
7.) Services by way of grant of mineral exploration and mining rights attracted GST
8.) Admission to amusement parks having rides etc.
9.) Services supplied by contract manufacture to brand owners or others for manufacture of alcoholic liquor for human consumption.
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