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Classification of Ice-cream sold through the parlour.

Classification of Supply — The Appellant is inter-alia engaged in the business of reselling of Ice Cream from its Ice cream parlour and also supplied with the said goods from its sole manufacturer. The Applicant sought advance ruling before the AAR on the issue of whether the supply of Ice Cream made by it from its retail outlet would be treated as supply of ”goods“ or supply of “service” or a ”composite supply“. The AAR held that the supply of ice cream by the applicant from its retail outlets would be treated as supply of “goods”. Aggrieved by the said Order of the AAR, Appeal is filed to quash the Advance Ruling Order. The AAAR allowed the appeal by declaring the order of AAR ab-initio as it was vitiated by the process of suppression of material facts. — Arihant Enterprises, In Re… [2019] 16 TAXLOK.COM 191 (AAAR-Maharashtra)