The curious case of GST on ice cream parlours: To tax at 5% or 18%

Taxation on food and beverages has been under dispute for more than 50 years now. The controversy emerged from the Northern India Caterers case wherein dine-in restaurant was held to be a service on the ground that the consideration paid was for more than just food. In order to nullify the above judgment, clause 29A(f) was inserted in Article 366 of the Indian Constitution, 1950 by way of The Cons…