https://www.taxtmi.com/caselaws?id=787102 Ice cream supplied by a retail outlet is characterised by its factual role: when prepared and served as part of the outlet's food service (including dine in or incorporation into prepared foods/beverages) it constitutes restaurant services and is taxable under the restaurant services classification at 5% GST without input tax credit; ice cream manufactured outside the outlet and sold over the counter without processing, and all business to business supplies, constitute supply of goods and attract the goods rate and input tax credit treatment under the applicable rate notification. Separate GST registration for a manufacturer does not alter these characterisations or GST consequences. en-us Thu, 19 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787102 Ice cream supplied by a retail outlet is characterised by its factual role: when prepared and served as part of the outlet's food service (including dine in or incorporation into prepared foods/beverages) it constitutes restaurant services and is taxable under the restaurant services classification at 5% GST without input tax credit; ice cream manufactured outside the outlet and sold over the counter without processing, and all business to business supplies, constitute supply of goods and attract the goods rate and input tax credit treatment under the applicable rate notification. Separate GST registration for a manufacturer does not alter these characterisations or GST consequences. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787102