Case of Mohammed Sajid Mohammed Sharif Kakuwala, AAR Gujarat Ruling Dated 19th February 2025. AAR held that Ice cream manufactured outside the retail outlet and sold over the counter would be supply of goods. If such ice cream is supplied along with food or used in preparations like falooda, milkshakes or juices, it would qualify as restaurant service. Ice cream prepared within the retail outlet and supplied to dine-in or takeaway customers would fall under restaurant services. Ice cream supplied in B2B transactions, whether manufactured outside or at the retail outlet, would be treated as supply of goods since no service element is involved. The GST rate applicable would be 5%, subject to ITC conditions applicable to restaurant services.