Sale of ice-cream from retail outlet by way of scoops is Supply of ‘goods’

In re Arihant Enterprises (GST AAR Maharashtra)

Question :- 1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of ‘goods’ or supply of ‘service’ or a ‘composite supply’ and subject to GST accordingly?

Answer:- The supply of ice-cream by the applicant from its retail outlets would be treated as supply of “goods”

Question:- 2. Whether the supply, not being a composite supply, would be treated as supply of service in terms of entry 6(b) of Schedule II attached to the CGST Act, 2017 and leviable to CGST @ 2.5% in terms of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax (Rate) (serial no. (i) entry no. 7) of the notification?

Answer:- Answered in the negative.

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