Clarifications on GST Rates & Exemptions on Services: Circular No. 164/20/2021-GST

2025-03-03 09:24:33 02March

02March

Clarifications on GST Rates & Exemptions on Services: Circular No. 164/20/2021-GST

<p><span>The GST Council, through Circular No. 164/20/2021-GST issued on 6th October 2021, addresses various representations seeking clarification on the applicable GST rates and exemptions on certain services. Here are the key highlights:</span></p><p><span><strong>1. Services by Cloud Kitchens/Central Kitchens</strong></span></p><ul><li><span>Cloud kitchens and central kitchens are classified under 'restaurant service' as they provide food through takeaway or delivery services. These services attract a GST rate of 5% without ITC.</span></li></ul><p><span><strong>2. Supply of Ice Cream by Ice Cream Parlors</strong></span></p><ul><li><span>Ice cream parlors selling already manufactured ice cream are considered as supplying goods and not a restaurant service. Therefore, such supply attracts a GST rate of 18%.</span></li></ul><p><span><strong>3. Coaching Services Under Central Sector Scheme</strong></span></p><ul><li><span>Free coaching services provided by coaching institutions and NGOs under the central scheme of 'Scholarships for students with Disabilities', where the government bears the entire expenditure, are exempt from GST.</span></li></ul><p><span><strong>4. Satellite Launch Services Provided by NSIL</strong></span></p><ul><li><span>Satellite launch services provided by New Space India Limited (NSIL) to international customers are classified as 'Export of Service' and thus are zero-rated. If the recipient is located in India, these services are taxable.</span></li></ul><p><span><strong>5. GST on Overloading Charges at Toll Plaza</strong></span></p><ul><li><span>Overloading charges collected at toll plazas are treated the same as toll charges and are exempt from GST.</span></li></ul><p><span><strong>6. Renting of Vehicles by State Transport Undertakings and Local Authorities</strong></span></p><ul><li><span>The service of renting vehicles to State Transport Undertakings and Local Authorities is exempt from GST under notification No. 12/2017-CT (Rate).</span></li></ul><p><span><strong>7. Grant of Mineral Exploration and Mining Rights</strong></span></p><ul><li><span>For the period from 1st July 2017 to 31st December 2018, the grant of mineral exploration and mining rights is classified under service code 997337 and attracts a GST rate of 18%.</span></li></ul><p><span><strong>8. Admission to Indoor Amusement Parks</strong></span></p><ul><li><span>Admission to indoor amusement parks with rides, go-carts, etc., attracts a GST rate of 18%, provided the park does not include access to casinos or race clubs, which attract a rate of 28%.</span></li></ul><p><span><strong>9. Contract Manufacture for Alcoholic Liquor for Human Consumption</strong></span></p><ul><li><span>Job work services for the manufacture of alcoholic liquor are not considered as services related to food and food products, and thus attract a GST rate of 18%, not 5%.</span> <a href="https://cms.plasament.com/storage/circular-20no-20164-2021-gst.pdf">circular_20no._20164_2021_gst</a><br> </li></ul>

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2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 221/15/2024-GST
2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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