AAR: Ice-Cream Parlour an 'eating-joint', supply of ice-cream along with various services taxable as ‘restaurant-service’

Telangana AAR holds that ice-cream and allied products served in the ice-cream parlour & at customer’s premises during party events shall be taxable at 5% without ITC w.e.f. October 01, 2019; Observes that applicant, a distributor of “SCOOPS” brand ice-cream provides in its parlours, certain service activities viz., serving of ice cream by the waiters, seating facility, air conditioning facility, drinking facility, provision of dust bin and tissue papers etc. to the...