https://www.taxtmi.com/forum/issue?id=120930 Sale of already manufactured ice cream, kulfi and similar frozen desserts without substantial cooking or preparation is treated as a supply of goods, attracting GST with input tax credit eligibility rather than the concessional restaurant-service rate without credit. HSN 2105 is appropriate for ice cream and comparable edible ice products, while HSN 0402 generally does not apply to prepared ice cream retail sales. For platform sales, electronic commerce operator liability applies only where the underlying supply is restaurant service; goods suppliers remain responsible for GST. Tax treatment, invoicing and platform arrangements should reflect the actual supply model. en-us Fri, 22 May 2026 13:13:55 +0530 Thu, 20 Aug 2026 19:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120930 Sale of already manufactured ice cream, kulfi and similar frozen desserts without substantial cooking or preparation is treated as a supply of goods, attracting GST with input tax credit eligibility rather than the concessional restaurant-service rate without credit. HSN 2105 is appropriate for ice cream and comparable edible ice products, while HSN 0402 generally does not apply to prepared ice cream retail sales. For platform sales, electronic commerce operator liability applies only where the underlying supply is restaurant service; goods suppliers remain responsible for GST. Tax treatment, invoicing and platform arrangements should reflect the actual supply model. Discussion-Forum GST Fri, 22 May 2026 13:13:55 +0530 https://www.taxtmi.com/forum/issue?id=120930