Circular No. 164 /20 /2021-GST North Block, New Delhi, Dated the 6th October, 2021 CBIC-190354/207/2021-TO (TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All), The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: 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: Services by cloud kitchens/central kitchens, Supply of ice cream by ice cream parlors, Coaching services to students provided by coaching institutions and NGOs under the central sector scheme of „Scholarships for students with Disabilities&r.......