07 September 2020
One of my clients is having Ice cream & Milkshake outlet (Franchisee) in which he supplies ice-cream scoops as well as various types of milkshake (Milkshakes are prepared from ice cream and milk by adding other flavors as per customer's choice). What is Threshold limit applicable to such outlet for registration under GST Rs. 20L or Rs. 40L. (Notification no. 10/2019 - CT) According to my view extended limit of Rs. 40L is not applicable as such outlet can not be said "exclusively supply of goods"