https://www.taxtmi.com/caselaws?id=364023 The Advance Ruling Authority determined that the activity of manufacturing food for take-away without a sitting facility constitutes a restaurant service rather than manufacturing of goods for GST purposes. The Authority clarified that providing sitting services is not necessary for an establishment to be considered a restaurant service. Therefore, the applicant's operation was classified as a restaurant service under the Composition Scheme, subject to a tax rate of 5%, based on the provisions of the GST Act and the Composition Levy. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364023 The Advance Ruling Authority determined that the activity of manufacturing food for take-away without a sitting facility constitutes a restaurant service rather than manufacturing of goods for GST purposes. The Authority clarified that providing sitting services is not necessary for an establishment to be considered a restaurant service. Therefore, the applicant's operation was classified as a restaurant service under the Composition Scheme, subject to a tax rate of 5%, based on the provisions of the GST Act and the Composition Levy. Case-Laws GST Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364023