Ice cream sold over counter but not prepared in outlet to attract 18% GST

If ordered with food, tax would be the lower rate; over the counter, it would attract a higher GST

Sale of ice cream would draw 5 per cent or 18 per cent goods and services tax (GST), depending on how it is sold.

The one sold over the counter and not prepared in the outlet concerned would be treated as ice cream from parlour. It would hence attract 18 per cent GST, ruled the Gujarat-based Authority for Advance Rulings (AAR). The sale of such ice creams would be treated as the supply of goods, it said.

On the other hand, an ice cream when ordered and supplied along with cooked or prepared food through the outlets would assume the