2018 (7) TMI 1331 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (14) G. S. T. L 299 (A. A. R. – GST) – Classification of supply – Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods? – scope of 'supply'. – Held that:- Since the supply of cooked food is mentioned in the Schedule-II (Sr. no. 6(b)) it is a supply of service.
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Rate of GST under the composition scheme will be 5% (i.e. 2.5% under CGST and 2.5% under SGAT). – Order No. 1 Dated:- 21-3-2018 – Shri Dinesh Kumar, Member and Sanjay Kumar Pathak, Member ORDER Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods. 6. Composite supply : The following compo
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joints which are providing a sitting facility. Nothing is said about only counter sale joints. Also in my opinion, our activity sore closely resembles the definition of Manufacture u/s 2(72) of the GST Act 2017 as we are processing a raw material and bringing into a new product. We are not providing any service so we should be considered a manufacturer I request you to kindly look into the matter and provide your decision regarding whether we fall under Restaurant Service with Rate of Tax @ 5% under Composition Scheme or under Manufacturer with Rate of Tax @ 1% under Composition Scheme 7. Scope of supply – (1) For the purposes of this Act, the expression supply: includes – (d) the activities to be treated as supply of goods or supply of ser
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