https://www.taxtmi.com/forum/issue?id=117557 Self-prepared ice cream sold independently or through an exclusive ice cream parlour is a supply of goods and attracts the goods tax rate; ice cream supplied as part of restaurant services where service elements (ambience, seating) make restaurant service the principal supply should attract the restaurant tax rate. Vending-machine preparation without branding does not change the supply character. Departmental clarifications differ from judicial considerations and litigation risk exists; an advance ruling is recommended for borderline cases. en-us Fri, 08 Oct 2021 21:36:21 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117557 Self-prepared ice cream sold independently or through an exclusive ice cream parlour is a supply of goods and attracts the goods tax rate; ice cream supplied as part of restaurant services where service elements (ambience, seating) make restaurant service the principal supply should attract the restaurant tax rate. Vending-machine preparation without branding does not change the supply character. Departmental clarifications differ from judicial considerations and litigation risk exists; an advance ruling is recommended for borderline cases. Discussion-Forum GST Fri, 08 Oct 2021 21:36:21 +0530 https://www.taxtmi.com/forum/issue?id=117557