Circular 177/09/2022 - Central Tax

Date: August 3, 2022

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Subject

Clarifications regarding applicable GST rates & exemptions on certain services

Content

Representations have been received seeking clarification on the following issues: Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2021; Applicability of GST on application fee charged for entrance or the fee charged for issuance of eligibility certificate for admission or for issuance of migration certificate by educational institutions…

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