GST rate clarifications on services and exemptions confirm applicable tax treatment and eligibility across multiple service categories. Clarifications address GST rates and exemptions across specified services: ice cream parlours' past concessional payments are regularised and standard rate with ITC applies prospectively; educational institution charges for entrance, eligibility and migration certificates are exempt; storage/warehousing of ginned or baled cotton was covered by the raw vegetable fibre exemption prior to withdrawal; transit cargo services to and from Nepal and Bhutan including empty container movements are exempt subject to customs/transhipment regulations and track and trace verification; renting of transport vehicles with operator for mineral transport is taxable as rental services and not exempt road transport.