https://www.taxtmi.com/caselaws?id=434668 AAR Gujarat ruled that standalone ice cream sales from outlets constitute supply of goods at 18% GST, not restaurant services, since the outlets sell pre-manufactured ice cream without cooking or preparation. The ice cream division was sold in 2017, confirming no manufacturing occurs at outlets. However, when ice cream is served as dessert with cooked food, it becomes part of composite supply under restaurant services, as the ice cream is naturally bundled with the principal supply of prepared food in ordinary business course. en-us Wed, 22 Feb 2023 00:00:00 +0530 Tue, 24 Feb 2026 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434668 AAR Gujarat ruled that standalone ice cream sales from outlets constitute supply of goods at 18% GST, not restaurant services, since the outlets sell pre-manufactured ice cream without cooking or preparation. The ice cream division was sold in 2017, confirming no manufacturing occurs at outlets. However, when ice cream is served as dessert with cooked food, it becomes part of composite supply under restaurant services, as the ice cream is naturally bundled with the principal supply of prepared food in ordinary business course. Case-Laws GST Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434668