In the old memory it would be nice to go into parlors and look at the price before eating ice cream. A report released by the Ministry of Finance on Wednesday said that ice creams in parlors are not like food cooked in restaurants, but are manufactured and therefore subject to 18 per cent tax. The ministry’s explanation is based on the decisions taken by the Goods and Services Tax (GST) Council. The report also covers the services of cloud kitchens, satellite launch services, mining rights and alcohol contracting services. The Ministry of Finance has clarified that the ice cream parlors that sell the manufactured ice cream do not have the character of a restaurant. At no point do they engage in any kind of cooking. Therefore, 18 per cent GST is levied on all outlet-type outlets. Will apply. At the same time, food sold in restaurants will be taxed at five per cent without input tax credit. Experts point out that while the circular clarifies the GST for ice cream parlors, it casts doubt on other industries that supply only processed foods. Also Read: GST As per the recommendation of the council, the services of cooking and serving food through Cloud Kitchen / Central Kitchen will come under the purview of the restaurant service and will attract five per cent tax without input tax credit. The report also states that takeaway services and door delivery services for food are considered restaurant services. The satellite launch services provided by AntrixCorce Ltd. to customers outside India are service exports and are therefore tax free. However, if the recipient is in India, the satellite launch services will be taxable. The report also states that for the period from July 1, 2017 to December 31, 2018, 18 per cent tax will be levied on services granting mining rights. IPL for entry to a place with a casino or race club. Admission to such a sport is taxed at 28 per cent. In addition, a five per cent GST is levied on employment services related to the production of alcohol for human consumption. The ministry said the rate was not eligible and that 18 per cent rate was applicable to such jobs.