Case LawAdvance Ruling No. GST-ARA- 126/2018-19/B-29
Arihant Enterprises ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 19, 2019
- Type:
- Advance Ruling
Subject
Supply of ice-cream from retail outlets would be treated as supply of "Goods"
Summary
Question :- 1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of “goods” or supply of “service” or a “composite supply” and subject to GST accordingly? Answer:…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by ARIHANT ENTERPRISES, the applicant, seeking an advance ruling in respect of the following questions.- 1 Whether supply of ice-cream by the applicant from its retail outlet…