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The ice creams, chocolates, ice cream cakes and pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply and attracts 5% GST.

Classification of Supply — The applicant is a listed company engaged in the business of producing and marketing of dairy products viz., Milk, Curd, Butter, Paneer, Ghee, Skimmed Milk Powder, Dairy Whitener, Pizza and Ice creams under brands namely including IBACO” in the Ice Cream segment. IBAC is one of the premium brands of the applicant in their Ice Cream segment. IBACO outlets are air conditioned. In these outlets the applicant ensures proper festive ambience to the customers. The Applicant sought Advance ruling on the various questions as whether the supply of ice creams, chocolates, ice cream cakes, and pizza cakes in an IBACO outlet can be classified as a composite supply defined under section 2(30) of the CGST Act, 2017 and section 2(30) of the KGST Act, 2017. The Authority ruled out that ice cream, chocolates, ice cream cakes and pizza cakes made as per the orders of the customers and served in IBACO outlet qualifies as composite supply and attracts 5% GST. — Hatsun Agro Product Ltd., In Re.. [2019] 16 TAXLOK.COM 130 (AAR-Karnataka)