Case LawTSAAR Order No. 2/2020
Sri Venkateshwara Agencies ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- March 2, 2020
- Type:
- Advance Ruling
- Members:
- J. Laxminarayana, B. Raghu Kiran
Subject
Ice cream parlours are "eating joints"
Summary
In a matter related with Venkateswara Agencies, the distributor of ‘SCOOPS’ brand ice cream and ice cream products, the AAR held that ice-cream and allied products served in the ice-cream parlour and at customer’s premises during pa…
Judgement
1. M/s. Sri Venkateshwara Agencies, 4-5-464, 464/1, Esamiya Bazar, Hyderabad, Telangana, (GSTIN No. 36AAACG7442D1ZV) has filed an application in Form GST ARA-0 1 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, seeking Advance Ruling with regard to applicability of Not. No. 46/2017-CT(R), dated 14.11.20 17in respect of supply of ice cream. 2. At the outset, it is made c…