2026-VIL-43-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Supply of goods or Restaurant services, Taxability of supply of ice cream by a composite food service establishment - The applicant proposes to establish and operate a multi-product food business with a focus on the preparation and sale of diverse range of freshly made food and beverage items, including ice cream, which will be either manufactured at the same premises or at a separate manufacturing unit and then supplied through the applicant's own retail outlets. The retail outlets will have the option of dine-in for customers - Whether the supply of ice cream, manufactured at the same premises or manufacturing unit and sold through its various outlets (over the counter/B2C), qualifies as 'restaurant services', taxable at 5% GST without eligibility of Input Tax Credit (ITC) - Further, whether the tax treatment would differ in cases where such ice cream is supplied in the course of business-to-business (B2B) transactions - HELD - The supply of ice cream manufactured outside the retail outlet and sold over the counter does not qualify as 'restaurant service' and would be considered as supply of goods. However, when the ice cream is supplied along with food or used in other food preparations like faludas, milk shakes, juices etc., it would qualify as a composite supply of restaurant services. Further, the ice cream prepared in the applicant's retail outlet and supplied to dine-in or retail customers would fall under the definition of restaurant services, even if they are taken away without consuming in the retail outlet. However, when such ice cream is supplied as part of B2B transactions, it shall be treated as a supply of goods – Ordered accordingly - If not covered under restaurant services, whether the supply of ice cream from such outlets is liable to be classified as supply of goods by an ice cream parlour, thereby attracting 5% GST with ITC as per Notification No. 9/2025-Central Tax (Rate) Dated 17th September, 2025? Further, what would be the applicable GST rate where a separate GST registration is obtained for the ice cream manufacturing unit and supplies are made both on a business-to-business (B2B) and business-to-consumer (B2C) basis - HELD - For the supplies which are not covered under restaurant services, it would be considered as a supply of goods attracting 5% GST as per Notification No. 9/2025-Central Tax (Rate) Dated 17th September, 2025. Further, where a separate GST registration is obtained for the ice cream manufacturing unit and supplies made both on a B2B and B2C basis, it would be considered as supply of goods and the applicable GST rate would be 5%.
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