GST on food and beverages

[Kaustubh Karandikar]

XYZ having a shop where they sale across the counter namkeen and sweetmeats. They also had a separate pani puri, shev puri counter in the same shop where people either eat the same by sitting on a cement platform made or take a parcel of the same. The GST rate for pani puri, shev puri will be 5% or 18%?

AI Summary

GST Debate: Pani Puri & Shev Puri Taxed at 5% in Restaurants, 18% for Outdoor Catering per AAR Rulings A discussion on the applicable Goods and Services Tax (GST) rate for pani puri and shev puri sold at a shop with a dining area and takeaway option. One participant suggests a 5% GST rate, considering the shop as a restaurant. Another refers to a decision by the Authority for Advance Rulings (AAR) in Uttarakhand, which supports the 5% rate for restaurant-like establishments, while take-away food from a restaurant is treated similarly. Outdoor catering, however, attracts an 18% GST with input tax credit. The discussion references relevant rulings to clarify the applicable tax rate.