AAR Clarifies GST on Ice Cream: Goods vs Restaurant Service & 5% Rate Applicability

In re Mohammed Sajid Mohammed Sharif Kakuwala (GST AAR Gujarat) The applicant, an unregistered person under GST, proposed to establish and operate a multi-product food business in Ahmedabad. The business would involve preparation and sale of freshly made food and beverage items including bhajiya, khaman, sandwiches, pizza, juices, falooda, milkshakes, ice cream and other items. The operations would be carried out through the applicant’s own network of retail outlets. All items would be freshly prepared either at the same premises or at a manufacturing unit and supplied through the outlets. ...