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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Rate of GST on Supply of ice cream - whether taxable @5% without ITC - Not eligible in respect of Party orders: sale of bulk ice creams to caterers as takeaway. - Benefit available in respect of Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.

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