https://www.taxtmi.com/caselaws?id=378364 AAR Maharashtra ruled that supply of ice-cream from retail outlets constitutes supply of goods rather than services. The applicant received ice-cream in bulk and sold it in scoops at agreed rates without charging extra for consumption on premises. Limited seating was provided only for convenience of elderly, disabled, ladies and children, not as dining service. The dominant object was sale of goods, similar to grocery shops selling edible oil in smaller quantities. Even if considered composite supply, principal supply remained goods as ice-cream was transferred in same form with title passing to customers, qualifying as supply of goods under Schedule II entry 1(a) of CGST Act. en-us Tue, 19 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378364 AAR Maharashtra ruled that supply of ice-cream from retail outlets constitutes supply of goods rather than services. The applicant received ice-cream in bulk and sold it in scoops at agreed rates without charging extra for consumption on premises. Limited seating was provided only for convenience of elderly, disabled, ladies and children, not as dining service. The dominant object was sale of goods, similar to grocery shops selling edible oil in smaller quantities. Even if considered composite supply, principal supply remained goods as ice-cream was transferred in same form with title passing to customers, qualifying as supply of goods under Schedule II entry 1(a) of CGST Act. Case-Laws GST Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378364