GST

CBIC Clarifications on applicable GST rates & exemptions on certain services

CBIC Clarifications on applicable GST rates & exemptions on certain services
 
CBIC has issued Circular No. 177/09/2022-TRU dated 3rd August 2022 issuing Clarifications regarding applicable GST rates & exemptions on certain services.
 
The CBIC had received representations seeking clarification several issues: Accordingly, clarifications has been issued on the following issues:1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2022. 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.

3. Whether storage or warehousing of cotton in baled or ginned form is covered under entry 24B of Notification No. 12/2017-Central Tax (Rate) which exempted services by way of storage and warehousing of raw vegetable fibres such as cotton before 18.07.2022.

4. Whether exemption under Sl. No. 9B of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 covers services associated with transit cargo both to and from Nepal and Bhutan

5. Applicability of GST on sanitation and conservancy services supplied to Army and other Central and State Government departments

6.Whether the activity of selling of space for advertisement in souvenirs is eligible for concessional rate of 5%?

7.Taxability and applicable rate of GST on transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time.

8. Whether location charges or preferential location charges (PLC) collected in addition to the lease premium for long term lease of land constitute part of the lease premium or of upfront amount charged for long term lease of land and are eligible for the same tax treatment?

9. Applicability of GST on payment of honorarium to the Guest Anchors

10. Whether the additional toll fees collected in the form of higher toll charges from vehicles not having fastag is exempt from GST?

11. Applicability of GST on services in form of Assisted Reproductive Technology (ART)/In vitro fertilization (IVF)?

12. Whether sale of land after levelling, laying down of drainage lines etc., is taxable under GST?

13. Situations in which corporate recipients are liable to pay GST on renting of motor vehicles designed to carry passengers?

14. Whether hiring of vehicles by firms for transportation of their employees to and from work is exempt under Sr. No. 15(b) of Notification No.12/2017-Central Tax (Rate) transport of passengers by non-air conditioned contract carriage?

15. Whether supply of service of construction, supply, installation and commissioning of dairy plant on turn-key basis constitutes a composite supply of works contract service and is eligible for concessional rate of GST prior to 18.07.2022?

16. Applicability of GST on tickets of private ferry used for passenger transportation?

Download Circular No. 177/09/2022-TRU Click Here >>

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