https://www.taxtmi.com/forum/issue?id=121061 GST classification may treat an outlet preparing juices and ice cream in-house and serving customers for immediate on-premises consumption as restaurant service under SAC 9963. The position is supported by seating, direct service on order, and absence of sealed products, wholesale supplies, online deliveries, or packaged takeaway sales. Restaurant service is described as taxable at 5 per cent without input tax credit. Classification may change where sealed takeaway containers, packaged retail products, distributor supplies, or wholesale sales are involved. In-house manufacture may distinguish the activity from an ice cream parlour selling already manufactured ice cream, but interpretational risk remains. en-us Fri, 07 Aug 2026 12:51:39 +0530 Sun, 09 Aug 2026 17:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121061 GST classification may treat an outlet preparing juices and ice cream in-house and serving customers for immediate on-premises consumption as restaurant service under SAC 9963. The position is supported by seating, direct service on order, and absence of sealed products, wholesale supplies, online deliveries, or packaged takeaway sales. Restaurant service is described as taxable at 5 per cent without input tax credit. Classification may change where sealed takeaway containers, packaged retail products, distributor supplies, or wholesale sales are involved. In-house manufacture may distinguish the activity from an ice cream parlour selling already manufactured ice cream, but interpretational risk remains. Discussion-Forum GST Fri, 07 Aug 2026 12:51:39 +0530 https://www.taxtmi.com/forum/issue?id=121061