Applicant sought for rulings with regard to the applicability of provisions of Not. No. 46/2017-CT(R), dated 14.11.2017 (Item No. 1), to the following activities:
(i) Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements. (ii) Ice cream and ice cream allied products sold in the parlour as such i.e. cups, cones, bars, sticks, novelties, ½ litre packs, party pack and bulk packs etc.
(iii) Party orders: sale of bulk ice creams to caterers as takeaway.
(iv) Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.
(v) Ice cream products of cups, cones bars, sticks, novelties etc. Sold to pushcart vendors, who in turn sell to their customers.
