An ice-cream scoop is supply of goods not service http://bit.ly/2UVb1I9

The Authority of Advance Ruling, Maharashtra bench, examined if serving a scoop of ice-cream would be a supply of goods or a service or whether it would be a composite supply. It concluded that it even though there was minimum service involved, serving scoops of ice-cream would attract GST at 18% and applicant would be able to avail input tax credit.
Business News: Latest News on Business, Stock Markets, Financial News, India Business & World Business News
http://bit.ly/2UDCwAX