Confusion on GST implications on Ice Cream Parlours – A Sale Simpliciter or Restaurant Service?

Background 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) […]
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