Finance/Compliance Consultant
78018 Points
Posted on 28 October 2026
Since 22 Sep 2025 ice cream itself is 5% as goods, and a parlour selling manufactured ice cream is a supply of goods, not restaurant service (Circular 164/20/2021) — so 5% applies but as a goods rate with ITC allowed, and because it's goods, Sec 9(5) doesn't apply: you, not the e-commerce operator, pay the tax (the ECO deducts 0.5% TCS).