GST treatment of services clarified: exemptions for certain accommodation, tribunals, healthcare and rental classifications affirmed. Hostel accommodation by trusts is not charitable activity but accommodation with declared tariff below one thousand rupees per day is exempt; fees and penalties collected by Consumer Disputes Redressal Commissions are not leviable to GST as their proceedings are judicial; elephant and camel joy rides are not transport services and attract GST at the recreational rate with threshold exemption; rental of self propelled access equipment is taxed at the rate applicable to like goods with import IGST credit available; healthcare services and related charges by hospitals are exempt as composite healthcare supplies; cost petroleum is not taxable per se but may indicate value of services within a joint venture.