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%

AI Summary

Sweet Stall's GST Composition Scheme: 1% for Counter Sales, 5% for Dining Services. A sweet stall inquired about the applicability of the composition scheme under GST for their operations. When supplying sweets and namkeens at the counter, the business can opt for the composition scheme with a 1% tax rate, as it is considered trading. However, if the stall provides dining services within the premises, it is classified as restaurant services, where the composition scheme applies with a 5% tax rate. The discussion highlights the differentiation in tax rates based on the nature of services provided by the sweet stall.