GST classification of services clarified: multiple categories assigned specific rates, exemptions, and export treatment. Cloud kitchens/central kitchens are covered by restaurant service and attract 5% GST without ITC. Ice cream parlors selling already manufactured ice cream are supplies of goods and attract 18% GST. Government funded coaching under the Scholarships for Students with Disabilities scheme is exempt where total expenditure is borne by Government. Satellite launch services to foreign recipients qualify as export of service and are zero rated; overloading charges at toll plazas receive toll exemption treatment. Renting/giving on hire to STUs/local authorities is included within the exemption. Grant of mineral exploration and mining rights is classified under service code 997337 and was taxable at 18% for the disputed period. Admissions: casino/race club/sporting events attract the higher entertainment rate; other amusement parks attract the amusement rate. Job work for manufacture of alcoholic liquor is excluded from the 5% job work concession and taxed at 18%.