GST Composition scheme for Bakery

[NIKITA JAIN]

An assessee having the bakery does the following activity manufacturing of eatables items like puffs, bread, bun, tea, coffee, etc. and also the activity of trading of bakery items like Biscuits, waffers, Cool drinks, Jam.

So whether he has to pay GST as Trader 1% or Manufacturing 2% or Restaurant & Food service 5%

AI Summary

GST classification for bakery: whether treated as manufacture, trade, or restaurant affects composition levy under scheme.
Whether a bakery outlet is classified for GST composition as Manufacturing, Trading, or Restaurant and Food Service depends on whether on site production of eatables is the predominant activity or whether the premises also provides ready to consume items and sells third party packaged goods, creating a mixed activity that may attract restaurant type composition treatment.