HRPL Restaurants P Ltd ., In re
Date: February 22, 2023
Subject Matter
Sale of readily available ice creams [not prepared in outlets] over the counter attracts 18% GST
Summary
The supply of ice cream from the outlets of the applicant cannot be considered as supply of ‘restaurant services’. The readily available ice creams [not prepared in their outlets] sold over the counter is supply of goods. However, an ice…
M/s. HRPL Restaurants P Ltd., 1201-1204, 1301-1302, Elenza Vertax, 12, 13 Floor, Sindhu Bhavan Road, Bodakdev, Ahmedabad-380059 [for short —`applicant’] is registered under GST and their GSTIN is 24AAHCR3681C1ZJ. 2. The applicant runs a chain of restaurants/eating joint namely [a] 1944 the HOCCO Kitchen; [b] HOCCO eatery; & [c] Huber and Holly. The applicant operates under two busi…