GST classification of services: clarified rates and exemptions for cloud kitchens, coaching grants, toll overloading and mineral licensing. Services by cloud or central kitchens that cook and supply food, including takeaway and delivery, are covered by the restaurant service definition and attract 5% GST without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt as a government funded training programme. Satellite launch services to foreign recipients qualify as export of service and are zero rated when place of supply is outside India. Overloading toll charges are treated as tolls and exempt; 'giving on hire' includes renting to STUs and local authorities for exemption. Grant of mineral exploration and mining rights is classed as licensing services for right to use minerals and is subject to the standard/residuary rate (18%) for the disputed period. Admissions to casinos/race clubs or specified sporting events fall under higher entertainment rate, other amusement parks under the amusement entry; job work for manufacture of alcoholic liquor is excluded from food job work rates and taxed at 18%.