whether supply of ice-cream by the applicant from its retail outlets and in scoops would be treated as supply of “goods” or supply of “service” or a “composite supply”
Held
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. 1(a) of the Schedule II of the CGST Act, the subject transaction is nothing but a supply of goods.
Thus, the supply of ice-cream by the applicant from its retail outlets would be treated as supply of ‘goods’.
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA
Arihant Enterprises, In re
NO. GST/ARA/126/2018-19/B-29
MARCH 19, 2019
Download Ruling Click here
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