GST classification of food services clarified: restaurant style cooking treated as restaurant service; ice cream parlors treated as goods. Cloud and central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional rate without ITC; ice cream parlors selling pre manufactured ice cream are supplies of goods and taxed accordingly. Government funded coaching under the scholarships for students with disabilities is exempt as training fully funded by government. NSIL's satellite launches to recipients outside India qualify as export of services where place of supply rules are met. Overloading charges at toll plazas are treated as toll access charges and exempt. Renting or giving on hire of qualifying vehicles to State Transport Undertakings or local authorities is included within the exemption for such services. Granting mineral exploration and mining rights is classified as licensing services for the right to use minerals and, for the disputed 2017-2018 period, is regarded as taxable at the residuary standard rate. Admission to casinos/race clubs or sporting events is treated under the higher entertainment entry, while admission to amusement parks and rides falls under the other amusement entry; job work for manufacture of alcoholic liquor is excluded from the reduced job work entry for food and taxed at the standard residuary rate.