Circular no. 164 /20 /2021-GST dated 06th October 2021 provides clarification on the following activities:
- Services by cloud/central kitchens
- Ice cream supplied by ice cream parlours
- Coaching services to students
- Satellite launch services by NSIL (New Space India Ltd)
- Overloading charges at toll plaza
- Vehicles to State Transport Undertakings (STU) and Local Authorities
- Supply of services by way of granting mineral exploration and mining rights
- Admission to amusement parks etc.
- Services by contract manufacturers to brand owners or others to manufacture alcoholic liquor for human consumption
Source: mastersindia.co
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