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2105 00 00 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%Extract Ice cream and other edible ice, whether or not containing cocoa Clarification Clarification on rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2021. [ See para 3 of Circular No. 177/09/2022-TRU dated 03.08.2022 ] Clarification regarding the supplies provided in an ice cream outlet. [ See para 4 of circular 164/20/2021-GST dated 06.10.2021 ]
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