Goods like Pani Puri and services like serving cooked food at the counter are taxable at 5% GST rate.
Case-Laws
GST
The case involves the classification of supply of goods or services including Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji without a brand name. It was determined that these items fall under the restaurant sales taxable at 5% GST rate. The service of serving cooked items across the counter is classified under HSN 996331. The applicable
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