The GST Council’s 45th meeting was held  in Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. GST Council has inter-alia made the following recommendations on Memorandum of GST Rate clarification on Services’

1. GST is not applied to coaching services supplied to students by coaching institutions and non-governmental organisations (NGOs) under the central sector scholarship programme for students with disabilities.

2. Services provided by cloud kitchens/central kitchens fall under the category of ‘restaurant service,’ and are subject to a GST of 5%.

3. An ice cream shop offers ice cream that has already been produced. GST of 18 percent would be charged on such ice cream parlour supplies.

4. Because they are similar to tolls, toll plaza overload charges are exempt from GST.

5. The renting of vehicles by State Transport Undertakings and Local Authorities is covered by the word “providing on hire” for GST exemption

6. Mineral exploration and mining rights were subject to a GST rate of 18% as of the first of July, 2017.

7. Admission to amusement parks with rides and other attractions is subject to a GST rate of 18 percent. Entrance fees to gambling institutions, such as casinos, have a 28 percent GST added on top of the regular admission price.

8. For the purposes of the article prescribing a 5% GST rate on job work services related to food and food products, alcoholic liquor for human consumption is not a food or a food product.