Summary
- The Gujarat AAR has clarified that ice cream sold over the counter and manufactured outside retail outlets is classified as a supply of goods, not restaurant service.
- This classification hinges on the manner of supply, impacting how GST is applied.
- The ruling specifies a 5% GST rate for ice cream categorized as goods.
- This decision could influence pricing strategies and tax compliance for ice cream vendors across India.
Join the discussion ā sign up to comment, upvote, and save articles.