Bakery selling cakes, ice creams on premises qualifies as restaurant service, taxed 5% GST; goods like stickers, balloons taxed separately.

Case-Laws – GST – Highlights – The AAAR held that the petitioner’s supply of cakes, bakery items, ice creams, chocolates, and other edible products prepared on the premises and supplied from the counter with facility to consume on air-conditioned premise

Bakery selling cakes, ice creams on premises qualifies as restaurant service, taxed 5% GST; goods like stickers, balloons taxed separately.
Case-Laws
GST
The AAAR held that the petitioner's supply of cakes, bakery items, ice creams, chocolates, and other edible products prepared on the premises and supplied from the counter with facility to consume on air-conditioned premises constitutes a composite supply of restaurant services, taxable at 5% GST without input tax credit. However, the

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