In re Mohammed Sajid Mohammed Sharif Kakuwala (GST AAR Gujarat)
Date: February 18, 2026
Subject Matter
Classification of Ice Cream Supply by Composite Food Business as Goods or Restaurant Services
Summary
The Authority for Advance Ruling (AAR) determined the GST classification of ice cream supplied by a multi-product food business. It ruled that ice cream manufactured elsewhere and sold over the counter is a supply of goods . However, if used in compo…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s Mohammed Sajid Mohammed Sharif Kakuwala, 117, Saiyed Wada, Matani Pole, Astodia, Ahmedabad, Gujarat-380001 [for short — ‘applicant’ I is not registered under GST. 2. The Applicant proposes to establish and operate a multi-product food business in Ahmedabad with a focus on the preparation and sale of diverse range of freshly made f…