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Circular No. 164/2021 Central Tax

  • 07 Oct 2021
  • Garima
  • 317

The CBIC vide Circular No. 164/20/2021-GST dated October 06, 2021 has provided clarification regarding GST rates & exemptions on the below services- 

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 the 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 the manufacture of alcoholic liquor for human consumption.

Source- https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular%20No.%20164_2021_GST.pdf;jsessionid=78C42EDA20161CCA3B60E7E05C91D6A8
 

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