GST classification of services clarified: restaurant delivery, goods treatment for ice cream, exemptions and applicable tax treatments set out. Services by cloud/central kitchens that cook and supply food, including takeaway and delivery, are classified as restaurant service and attract the concessional restaurant tax without input tax credit; ice cream parlours selling pre manufactured ice cream are supplies of goods and taxed as such; government funded coaching under the disability scholarships scheme is exempt; satellite launch services to foreign recipients qualify as export of service and zero rated; overloading toll charges are treated as tolls for exemption; renting to STUs/local authorities is covered by 'giving on hire' exemption; grant of mining rights is licensing for mineral use and taxed at the standard rate for the disputed period; amusement park admissions and job work for alcoholic liquor are treated as specified above.