Unlike food cooked and served at restaurants, ice creams sold at parlours are manufactured items and are therefore taxable at 18%, the finance ministry said in a set of clarifications issued on Wednesday. The clarifications are based on decisions taken in the federal tax body, the Goods and Services Tax (GST) Council. These cover eight issues including services of cloud kitchens, satellite launch services, grant of mining rights and services relating to contract manufacture of liquor.  The finance ministry said that ice cream parlours that sell already manufactured ice cream do not have a character of a restaurant. They do not engage in any form of cooking at any stage, whereas, restaurant service involves the aspect of cooking during the course of providing service. “It is clarified that where ice cream parlours sell already manufactured ice- cream and do not cook/prepare ice-cream for consumption like a restaurant, it is supply of ice cream as goods and not as a service, even if the supply has certain ingredients of service. Accordingly, it is clarified that ice cream sold by a parlor or any similar outlet would attract GST at the rate of 18%," the ministry said. Food sold at restaurants are taxed at 5% without input tax credit.