1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not?
2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd 28.6.2017 [as amended from time to time]?
3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18% ?
States/UT
Order No. & Date
GUJ/GAAR/R/2023/08 dt 22.02.2023
Order date
22-02-23
Category
97(2) a)(b)
Year
