GST exemptions on services: Council clarifies rates and scope for supplies including education, healthcare, transit and leases. Ice cream parlours must charge GST at 18% with ITC from 06.10.2021, with past payments at 5% treated as fully paid; educational institution fees for entrance, eligibility or migration certificates are exempt; storage of ginned/baled cotton was exempt as raw vegetable fibre prior to 18.07.2022; transit cargo services to and from Nepal and Bhutan including return of empty containers are exempt; renting of goods vehicles with operator is a 9966 rental service (taxed 18% prior to 18.07.2022, 12% where fuel included after 18.07.2022); location charges paid upfront with long term lease are part of exempt upfront amount; ART/IVF and health care services are exempt; sale of developed land is not taxable.