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of <h1>New Rules Define Food and Beverage Supply as Service When Paired with Air-Conditioning or Heating, Effective July 2012.</h1> The service portion of supplying food or drinks, effective from July 1, 2012, includes activities where goods, such as food or beverages, are supplied as part of a service. This applies to restaurants and caterers, particularly those with air-conditioning or central heating. Exemptions exist for establishments without such facilities. As per the Constitution of India, the supply of food and drinks is considered a sale, not a service, for the value of goods supplied. However, the remaining portion is deemed a service. This entry aims to clarify the distinction between goods and services in such transactions.
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