GST on supply of ice cream from outlets of HRPL

In re HRPL Restaurants P Ltd. (GST AAR Gujarat) Q1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not? The supply of ice cream from the outlets of the applicant cannot be considered as supply of ‘restaurant services’. The readily available ice creams [not prepared in their outlets] sold over the counter is supply of goods. However, an ice cream when ordered and supplied along with cooked or prepared food, through their outlets would assume the character of composite supply, wherein the prepared food being the pri...