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.

1) Will the pani puri, shev puri counter fall under the category of “restaurant, eating joint including mess, canteen” as per Sr. No.7 of Notification No. 11/2017-Central Tax (Rate) and will attract 5% without ITC or

2) the normal Tariff Rate of pani puri, shev puri with ITC facility will get attracted?

AI Summary

Restaurant classification of street-food counter denied; pani puri/shev puri counter not treated as an eating joint for concessional GST.
The advisory response to whether a pani puri/shev puri counter in a shop qualifies as a restaurant, eating joint under Sr. No.7 of Notification No.11/2017-Central Tax (Rate) was: "In my view NO," indicating the commentator did not regard the counter as falling within that concessional classification.