15 April 2019
Tax Rate is 5 % GST Rate for composition dealer is 5% of the turnover for restaurant services
Selling ice cream will cover under restaurant services - Supply, of goods, being food or any other article for human consumption or drink, where such supply or service is for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied is restaurant services .
However , manufacture of Ice Cream can not opt for composition scheme