https://www.taxtmi.com/forum/issue?id=120930 GST treatment of retail sale of ice cream, kulfi, faluda, milk badam and similar frozen dessert products depends on whether the supply is pre-manufactured goods or restaurant service. Where the products are already manufactured and only sold or served without substantial cooking or preparation, the supply is treated as goods taxable at 18% with Input Tax Credit, and the 5% rate without ITC for restaurant services does not apply. HSN 2105 is identified as the appropriate classification, and the electronic commerce operator mechanism applies only if the supply is a notified restaurant service. en-us Fri, 22 May 2026 13:13:55 +0530 Wed, 27 May 2026 07:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120930 GST treatment of retail sale of ice cream, kulfi, faluda, milk badam and similar frozen dessert products depends on whether the supply is pre-manufactured goods or restaurant service. Where the products are already manufactured and only sold or served without substantial cooking or preparation, the supply is treated as goods taxable at 18% with Input Tax Credit, and the 5% rate without ITC for restaurant services does not apply. HSN 2105 is identified as the appropriate classification, and the electronic commerce operator mechanism applies only if the supply is a notified restaurant service. Discussion-Forum GST Fri, 22 May 2026 13:13:55 +0530 https://www.taxtmi.com/forum/issue?id=120930