Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
Pre-manufactured bakery items sold without cooking, preparation or processing are supplies of goods, with GST determined by the applicable HSN classification. Items such as pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are restaurant service, and that character is unchanged whether consumed on the premises or taken away. A registered person may carry on both activities from the same premises, but must keep separate turnover records and a separate series of tax invoices for each category to ensure correct GST treatment and input tax credit compliance.
Pre-manufactured bakery items sold without cooking, preparation or processing are supplies of goods, with GST determined by the applicable HSN classification. Items such as pizzas, pastas, salads and shakes prepared or blended at the outlet on customer order are restaurant service, and that character is unchanged whether consumed on the premises or taken away. A registered person may carry on both activities from the same premises, but must keep separate turnover records and a separate series of tax invoices for each category to ensure correct GST treatment and input tax credit compliance.
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