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Is it:

What kind of refreshments are there? Or

What kind of refreshments are there?

Are both useable?
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They seem the same. Do you mean 'what kinds'? That would be better, but both are still OK.
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why are they both the same

They are both the same because you wrote them both the same! Emotion: smile

See your original post and read it carefully.

CJ
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Mister MicawberThey seem the same. Do you mean 'what kinds'? That would be better, but both are still OK.
Yes, I meant what kinds. But why are they both the same when one is plural and the other is not.
 CalifJim's reply was promoted to an answer.
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Yes, I meant what kinds. But why are they both the same when one is plural and the other is not? -- Because the speaker is asking the same question: s/he wants to know what's to eat and drink. The plural suggests that s/he's imaging several different possible items, while the singular suggests that's s/he's imaging an uncountable sort of 'food/drink'.