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    <title>VAT ON SERVICE CHARGES ON RESTAURANTS</title>
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    <description>The core issues are classification of sealed prepackaged food packets as preserved/processed goods versus transformed ready-to-eat restaurant food subject to higher tax, and whether separately charged frying or preparation fees constitute taxable goods. VAT applies to movable goods, not services, so genuine service charges for on-premise preparation should not attract VAT if clearly distinct from the sale of the packet.</description>
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      <description>The core issues are classification of sealed prepackaged food packets as preserved/processed goods versus transformed ready-to-eat restaurant food subject to higher tax, and whether separately charged frying or preparation fees constitute taxable goods. VAT applies to movable goods, not services, so genuine service charges for on-premise preparation should not attract VAT if clearly distinct from the sale of the packet.</description>
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      <law>VAT / Sales Tax</law>
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