Ice Cream When Sold Over Counter, Does Not Qualify As 'Restaurant Service', 5% GST Payable: AAR

HomeGSTIce Cream When Sold Over Counter, Does Not Qualify As 'Restaurant Service',...

Ice Cream When Sold Over Counter, Does Not Qualify As ‘Restaurant Service’, 5% GST Payable: AAR

GST

Published on

26/02/2026

By Mariya Paliwala

Ice Cream When Sold Over Counter, Does Not Qualify As 'Restaurant Service', 5% GST Payable: AAR

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The Gujarat Authority of Advance Ruling (AAR) has ruled that 5% GST payable on the ice cream when sold over the counter as it does not qualify as ‘restaurant service’. The bench of Sushma Vora and Vishal Malani has observed that supply of ice cream manufactured outside the retail outlet when sold over the counter,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Ice Cream When Sold Over Counter, Does Not Qualify As ‘Restaurant Service’, 5% GST Payable: AAR

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