https://www.taxtmi.com/forum/issue?id=120069 The notification disqualifies manufacturers of ice cream from the composition levy, but does not name traders; CBIC circulars treat parlours like restaurants and may render certain on premises customised supply ineligible. Eligibility therefore depends on whether the business sells pre packed retail ice cream (generally subject to composition subject to turnover and clause conditions) or provides on premises customised service resembling restaurant composite supply, and on the interpretive effect of the administrative circulars. en-us Thu, 29 May 2025 20:43:11 +0530 Sun, 06 Jul 2025 11:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120069 The notification disqualifies manufacturers of ice cream from the composition levy, but does not name traders; CBIC circulars treat parlours like restaurants and may render certain on premises customised supply ineligible. Eligibility therefore depends on whether the business sells pre packed retail ice cream (generally subject to composition subject to turnover and clause conditions) or provides on premises customised service resembling restaurant composite supply, and on the interpretive effect of the administrative circulars. Discussion-Forum GST Thu, 29 May 2025 20:43:11 +0530 https://www.taxtmi.com/forum/issue?id=120069