https://www.taxtmi.com/caselaws?id=364023 Supply of food for take-away consumption without a sitting facility is treated as a supply of services, not manufacture of goods, because the essential character is food supplied to customers for consideration. Schedule II paragraph 6(b) of the CGST Act classifies supply of food or drink by way of or as part of any service as a service supply, and the absence of dine-in arrangements does not change that classification. On that basis, section 10(1)(b) of the CGST Act and the corresponding Uttar Pradesh GST provision apply the composition rate for restaurant-type service supplies. The activity was therefore eligible only for the restaurant-service composition levy. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 03 Mar 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364023 Supply of food for take-away consumption without a sitting facility is treated as a supply of services, not manufacture of goods, because the essential character is food supplied to customers for consideration. Schedule II paragraph 6(b) of the CGST Act classifies supply of food or drink by way of or as part of any service as a service supply, and the absence of dine-in arrangements does not change that classification. On that basis, section 10(1)(b) of the CGST Act and the corresponding Uttar Pradesh GST provision apply the composition rate for restaurant-type service supplies. The activity was therefore eligible only for the restaurant-service composition levy. Case-Laws GST Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364023