Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST

Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GSTCase-LawsGSTAAR held that supply of carbonated drinks (aerated water) by the applicant’s restaurant, whether served alone or along with

Carbonated drinks in restaurants are composite restaurant service under Clause 6(b) Schedule II, Entry 7, taxed 18% GST
Case-Laws
GST
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes “restaurant service” and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus q

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