Circular 164/20/2021 - Central Tax

Date: October 6, 2021

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Subject

Clarifications regarding applicable GST rates & exemptions on certain services.

Content

Representations have been received seeking clarification in respect of applicable GST rates on the following activities: 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 lau…

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