How does GST apply on Ice Cream Parlours?

GST: Ice Cream Parlours would fall under the meaning of eating
joints, and the services provided therein shall fall within the ambit
of ‘Restaurant Services’.

It was observed that the applicant is providing certain allied services such
as sitting, serving, air conditioning facility etc., where the ice cream and
allied products are prepared according to the desires of the customers and
are served in the parlour.

Held, parlour would fall within the term ‘eating joint’ and the supply of ice cream along with the service activities by the applicant therein squarely falls under the aforesaid. definition of ‘restaurant service’.
Further held, that ice creams served at customers premises by the supplier
during party events as per the requirements of the guests fall under the category of ‘outdoor catering’ service, liable to be taxed @ 5% effective from 1st October 2019 onwards.

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