Whether Sweet Shop Comes under Restaurant

[Rajendra Prasad]

Dear Sir,

Whether Sweet Shop Comes under Restaurant Service.

Please inform the HSN code for Sweet Shop with Dining and Sweet Shop Without Dining.

Please clarify.

[Himansu Sekhar]

AAAR Uttarakhnad

Sale of sweets, namkeens, and other edible items from sweet shop counter will be treated as supply of goods with applicable GST rate of the items being sold and input credit will be allowed on such supply.

If it si with dining it will be a service.

[Rajendra Prasad]

Thank you sir for your kind reply.

[Himansu Sekhar]

Thank you sir

AI Summary

Classification of sweet shop sales: counter sales treated as goods supply taxed at item rate; dining qualifies as service.
Sale of sweets, namkeens and other edible items from a sweet shop counter is a supply of goods taxable at the item specific GST rate with input tax credit available; provision of dining facilities converts the activity into a service. No HSN codes were specified in the responses.