Delhi GST Clarifications: Cloud Kitchens at 5%, Ice Cream Parlors at 18%, Free Coaching Exempt, Satellite Launches as Exports.

The circular from the Department of Trade & Taxes, Delhi, provides clarifications on GST rates and exemptions for specific services. Cloud kitchens are classified under "restaurant services" and attract 5% GST. Ice cream parlors, selling pre-made ice cream, are taxed as goods at 18%. Free coaching under government schemes is GST-exempt. Satellite launch services by NSIL are considered exports if the recipient is outside India. Overloading charges at toll plazas are treated like toll charges. Renting vehicles to state entities is GST-exempt. Mineral exploration rights from 2017 to 2018 are taxed at 18%. Indoor amusement park admissions are taxed at 18%, excluding casinos. Job work for alcoholic beverages is taxed at 18%.

---

---

---