TaxTMI 
TaxTMI 
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%?
GST on food and beverages
02 Jul 2019 
4 Replies 
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GST on takeaway food treated like restaurant supply while outdoor catering attracts higher tax with input credit.
Whether shop-counter supplies like pani puri and shev puri are classed as restaurant supplies or as outdoor catering determines GST treatment. Take-away from a restaurant outlet is treated the same as in-house restaurant supplies, while outdoor catering is treated separately and attracts higher tax treatment with availability of input tax credit. Shop and establishment licensing of the outlet is relevant to classification. (AI Summary)
Whether shop-counter supplies like pani puri and shev puri are classed as restaurant supplies or as outdoor catering determines GST treatment. Take-away from a restaurant outlet is treated the same as in-house restaurant supplies, while outdoor catering is treated separately and attracts higher tax treatment with availability of input tax credit. Shop and establishment licensing of the outlet is relevant to classification. (AI Summary)