GST RATE ON SWEET STALL

[RV PERUMAL]

A SWEET STALL SUPPLIES SWEETS AND NAMKEENS AT COUNTER. WHETHER THEY COMES UNDER COMPOSITION SCHEME? IF YES, THE RATE OF TAX IS 1% OR 5%.

IF THE SAME SWEET STALL SUPPLIED SWEETS AND NAMKENS IN THEIR DINING AT THE STALL FOR EATING WITHIN THE PREMISES . WHETHER COMES UNDER COMPOSITION SCHEME - RATE OF TAX 1% OR 5%

[Padmanathan KV]

whether two separate GSTIN or single GSTIN?

[Lav Prajapati]

Query : - A SWEET STALL SUPPLIES SWEETS AND NAMKEENS AT COUNTER. WHETHER THEY COMES UNDER COMPOSITION SCHEME? IF YES, THE RATE OF TAX IS 1% OR 5%.

Reply :- Yes it can be comes under composition scheme. nature of business is trading and trader can opt composition and GST rate shall be apply on trader is 1%.

Query :- IF THE SAME SWEET STALL SUPPLIED SWEETS AND NAMKENS IN THEIR DINING AT THE STALL FOR EATING WITHIN THE PREMISES . WHETHER COMES UNDER COMPOSITION SCHEME - RATE OF TAX 1% OR 5%.

Reply:- in this case supplier provide restaurant services, restaurant services provider can opt composition scheme and in that case GST rate will be apply @ 5%.

AI Summary

Composition scheme classification for sweet stall sales: counter trade treated as trader; on premise supply classified as restaurant service. A sweet stall's counter sales of sweets and namkeens are trading activity eligible for the composition scheme applicable to traders, with the composition rate for trading applying. Sales consumed within the stall's dining area are characterized as restaurant services; where so classified the composition scheme for restaurant-service providers and the composition rate for such providers apply. The legal distinction depends on whether supply is a trader sale or an on premise restaurant supply.