Taxcharcha
G.S.TGSTGSTLatestRecent Case Laws

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

gst on director remuneration

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.

 

To download the complete ruling, Click here

Related posts

Circular No. 101/20/2019-GST-GST exemption on the upfront amount payable in installments for long term lease of plots

Team Taxcharcha

Reliance by the AO on statements of third parties without giving the assessee an opportunity of cross-examination is a gross failure of the principles of natural justice and renders the assessment order a nullity -ITAT Delhi

Team Taxcharcha

All about Input Service Distributors

Team Taxcharcha