Supply of pure food items from sweetshop-cum-restaurant treated as supply of service and taxable at the GST rate of 5% – AAR Uttarakhand

ORDER :

1. The Supply of pure food items in the restaurant shall be treated as supply of service and sweet shop shall be treated as extension of restaurant.
2. The rate of GST on aforesaid activity will be 5% as on date, on the condition that credit of input tax charged on goods and services used in supplying the said service has not been taken;
3. All the items including takeaway items from the said premises shall attract GST of 5% as on the date subject to the condition of credit of input tax charged on goods and services used in supplying the said service.

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