GST classification and exemptions clarified: scope of taxable services, rental versus transport distinction, and exemption boundaries. Clarification of GST applicability across specified services: ice cream parlours supply now treated as standard taxable supply with past concessional payments regularised without refunds; educational institution entrance, admission and migration fees are exempt; storage of ginned or baled cotton was exempt as raw vegetable fibre before the exemption's withdrawal; transit cargo services to and from Nepal and Bhutan, including return of empty containers, are exempt subject to customs and tracking rules; renting of transport vehicles with operator is rental service distinct from passenger transport and attracts separate tax treatment with corporate reverse charge liability when the vehicle is at hirer's disposal.