Clarifications regarding applicable GST rates & exemptions on certain services

Circular No. 164 /20 /2021-GST

CBIC-190354/207/2021-TO (TRU-II)-CBEC
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)

North Block, New Delhi,
Dated the 6th October, 2021

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/
Commissioner of Central Tax (All),
The Principal Director Generals/ Director Generals (All)

Sub: Clarifications regarding applicable GST rates & exemptions on certain services–reg.

Representations have been received seeking clarification in respect of applicable GST
rates on the following activities:

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 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 manufacture
of alcoholic liquor for human consumption.

2. The issues have been examined by GST Council in the 45rd meeting of the Council held
on 17th September, 2021. The issue-wise clarifications are given below:
3. Services by cloud kitchens/central kitchens:
3.1 Representations have been received requesting for clarification regarding the
classification and rate of GST on services rendered by Cloud kitchen or Central Kitchen.
3.2 The word „restaurant service‟ is defined in Notification No. 11/2017 – CTR as below: –
„Restaurant service‟ means supply, by way of or as part of any service, of goods, being
food or any other article for human consumption or any drink, provided by a restaurant,
eating joint including mess, canteen, whether for consumption on or away from the……..

Download Full Circular – Circular No. 164_2021_GST

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