Classification of Supply — In the instant case, question before authority is that Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of “goods” or supply of “service” or a composite supply” and subject to GST accordingly?

Held that— We find that in the subject case there is a transfer of title in ice creams from the applicant to their customers and therefore as per entry no. I(a) of the Schedule II of the CGST Act, the subject transaction is nothing but a supply of goods. Even the jurisdictional officer has agreed that in the subject case there is a sale of goods. — The supply of ice-cream by the applicant from its retail outlets would be treated as supply of “goods” — Arihant Enterprises, In Re… [2019] 10 TAXLOK.COM 072 (AAR-Maharashtra)