What will be the rate of tax on cold drinks ( non-alcoholic beverages ) and ice cream when served in non-AC Restaurant along with food ?

The rate of tax shall be 12 %. In the event of the supply being made in an AC restaurant, the rate of tax shall be 18%. If the restaurant was availing composition scheme (can do so only if ice cream is not manufactured by the restaurant), the rate of tax shall be 5% of the aggregate turnover.

(FAQ-6 Food Processing)