Recently in the 45th GST council meeting, it has been recommended that “Ice-cream parlours supplying manufactured ice-creams will be taxed @ 18% GST”. However, the confusion in industry and the larger question that needs to be addressed is that whether ice cream parlours can constitute as a restaurant so as to provide restaurant services chargeable to GST at the rate of 5% or it is merely a sale of goods.
Source: indiatimes.com
