The Chief Commissioner of State Tax (Tripura) on October 29, 2021 has issued a notification to provide clarification on applicable GST rates & exemptions on certain services in order to ensure uniformity in the implementation of the provisions of law across the field formations after receiving certain representations on the following activities:
1. Services by cloud kitchens/central kitchens,
2. Supply of ice cream by ice cream parlours,
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.
[Circular No. 2012021 - GST (State)]
