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Goods and Services Tax

5% GST on Supply of customised Ice-creams, cakes, Pizza etc served in outlet

Case Law Details

Case Name
In re Hatsun Agro Product Ltd (GST AAR Karnataka)
Date of Judgement/Order
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Advertisement In re Hatsun Agro Product Ltd (GST AAR Karnataka) a) Whether the supply of ice creams, chocolates, ice cream cakes, and pizza cakes in an IBACO outlet can be classified as a composite supply defined under section 2(30) of the CGST Act, 2017 and section 2(30) of the KGST Act, 2017, wherein the principal supply is the supply of goods namely the ice cream and other products while the services supplied namely the air conditioned place, place to sit, the service of mixing various ice creams being naturally bundled in the ordinary course of business? b) Whether the said supply will ...
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