AAR: An ice-cream scoop is a supply of ‘goods’, with 18% GST, but tax credit reduces the sting

MUMBAI: In this sweltering heat, who can resist a scoop of ice-cream? Interestingly, the issue of whether serving a scoop of ice-cream would be a supply of services or goods or whether it would be a composite supply, was recently examined by the  Authority of Advance Ruling ( AAR ), Maharashtra bench. Based on the facts of the case, the AAR agreed that even serving scoops of ice-cream did not…