AAR: Ice-creams prepared as per customers choice at outlet qualifies composite supply of service

Karnataka AAR holds that activity of supplying ice-creams, chocolates, ice-cream cakes and pizza cakes made as per the orders of the customers and served in outlets qualifies as 'composite supply' under section 2(30) of the CGST/ KGST Act, 2017 subject to 2.5% GST without ITC; Notes that as per Entry 6(b) of Schedule II of the Act such supply would be deemed to be supply of services, observes that applicant is supplying ice creams and other food items which are made to order ...