GST rate classification: multiple service categories clarified, regularising past collections and specifying exemption and reverse charge treatment. Clarifications addressing GST classification, exemptions and rates for varied services: ice cream parlours' past low rate collections without input tax credit are regularised as fully paid with future supplies subject to the standard rate with input tax credit; educational institution fees for entrance, application, eligibility and migration certificates are exempt as services to students; storage of ginned or baled cotton was within the raw vegetable fibre exemption prior to its withdrawal; transit cargo services to and from Nepal and Bhutan, including return of empty containers, are exempt subject to customs transit regulations and track and trace compliance; renting of vehicles with operators is treated as rental services (not goods transport) and taxed accordingly; sale of developed land is not taxable though development services are; assisted reproductive technology services qualify as exempt health care services; and corporate reverse charge liability applies where vehicles are hired for periods with operational control.