https://www.taxtmi.com/caselaws?id=387382 Customized outlet-based supplies of ice creams, chocolates, ice cream cakes and pizza cakes, when provided together with serving, seating, air-conditioning and other ambience-related facilities, constitute a composite supply because the goods and accompanying services are naturally bundled and form one customer-facing transaction with a principal supply. That composite supply is deemed to be a supply of services under Entry 6(b) of Schedule II, as it involves food supplied for consideration in the course of the outlet service model. The supplies are classified under chapter 9963 and attract GST at 2.5% under the relevant rate notification, subject to the prescribed input tax credit condition. en-us Sat, 21 Sep 2019 00:00:00 +0530 Thu, 30 Jan 2020 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387382 Customized outlet-based supplies of ice creams, chocolates, ice cream cakes and pizza cakes, when provided together with serving, seating, air-conditioning and other ambience-related facilities, constitute a composite supply because the goods and accompanying services are naturally bundled and form one customer-facing transaction with a principal supply. That composite supply is deemed to be a supply of services under Entry 6(b) of Schedule II, as it involves food supplied for consideration in the course of the outlet service model. The supplies are classified under chapter 9963 and attract GST at 2.5% under the relevant rate notification, subject to the prescribed input tax credit condition. Case-Laws GST Sat, 21 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387382