TaxTMI 
TaxTMI 
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.
Whether Sweet Shop Comes under Restaurant
28 Oct 2019 
3 Replies 
5629 Views Asked by
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. (AI Summary)
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. (AI Summary)