New Delhi, Oct 17 (TIWN) Cloud kitchens are restaurants, ice cream parlours are not. Alcoholic beverage is not food or a food products. Mineral rights are taxable but the question remains whether these should be taxable at all.

The GST regime with five major different rates and few more for certain special products had created more confusion for taxpayers than bringing about simplicity. This confusion often results in litigation that affects both the authorities and well as taxpayers.