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...