TaxTMI 
TaxTMI 
Hello
We have a juice and ice-cream shop where in we prepare everything in house. No packed product. Served to customer on order basis who will consume in shop only. Please can you specify to which category does our shop belongs
Classification of gst for our shop
07 Aug 2026 
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GST classification of in-house ice cream outlets depends on immediate consumption, seating, packaging practices, and the actual supply model.
GST classification may treat an outlet preparing juices and ice cream in-house and serving customers for immediate on-premises consumption as restaurant service under SAC 9963. The position is supported by seating, direct service on order, and absence of sealed products, wholesale supplies, online deliveries, or packaged takeaway sales. Restaurant service is described as taxable at 5 per cent without input tax credit. Classification may change where sealed takeaway containers, packaged retail products, distributor supplies, or wholesale sales are involved. In-house manufacture may distinguish the activity from an ice cream parlour selling already manufactured ice cream, but interpretational risk remains. (AI Summary)
GST classification may treat an outlet preparing juices and ice cream in-house and serving customers for immediate on-premises consumption as restaurant service under SAC 9963. The position is supported by seating, direct service on order, and absence of sealed products, wholesale supplies, online deliveries, or packaged takeaway sales. Restaurant service is described as taxable at 5 per cent without input tax credit. Classification may change where sealed takeaway containers, packaged retail products, distributor supplies, or wholesale sales are involved. In-house manufacture may distinguish the activity from an ice cream parlour selling already manufactured ice cream, but interpretational risk remains. (AI Summary)