Ice cream topping crackle likely to attract 18 per cent GST on AAR ruling

The crackle sold to companies for use as toppings on ice creams may now be subject to a higher goods and services tax (GST) rate of 18 per cent, and not 12 per cent. The Authority for Advance Rulings (AAR) has held that crackle sold to ice cream companies should not be categorised as sugar boiled confectionery but rather as an industrial inpuAlthough the AAR did not specify the applicable GST rate…