The summary of the clarifications is given below:

Sl No.	Service	Clarification related to	GST Rate/Exemption
1	Cloud kitchens/central kitchens	Covered under restaurant service or not	Yes. GST Rate – 5% (without ITC)
2	Supply of ice cream by ice cream parlors	Covered under restaurant service or not	No. GST at the rate of 18%
3	Coaching services to students provided by coaching institutions and NGOs under the central sector scheme of „Scholarships for students with Disabilities	Exempted service or not	Exempted if where total expenditure is borne by the Government
4	Satellite launch services provided by NSIL (New Space India Ltd.)	Whether exemption available to ANTRIX Corporation Ltd. is available to NSIL	Yes. Exemption available
5	Overloading charges at toll plaza	Whether overloading charges can be treated at par  as toll charges?	Yes. Exempted
6	Renting of vehicles to State Transport Undertakings and Local Authorities	The expression “giving on hire” in Sl. No. 22 of the Notification No. 12/2017-CT (Rate) includes renting of vehicles.	Yes. Exempted
7	Services by way of grant of mineral exploration and mining rights – from 01-07-2017 to 31-12-2018	Rate applicable	GST Rate for the period 01-07-2017 to 31-12-2018 is also 18%.
8	Admission to indoor amusement parks having rides etc.	Amusement parks having Casinos, Race club etc/	GST Rate 18% in case admission is only to amusement park.GST Rate 28% in case admission is casinos, race clubs etc. and amusement parks.
9	Services supplied by contract manufacturers to brand owners for manufacture of alcoholic liquor for human consumption	Whether covered under job work services in relation to food and food products, which is taxable @ 5%.	No. Taxable at 18%