https://www.taxtmi.com/caselaws?id=379584 The appellate authority set aside the Advance Ruling Order, determining that sales of food items through the restaurant constitute a 'composite supply' with restaurant service as the principal supply, subject to a 5% GST rate without input tax credit. Conversely, sales from the sweetshop counter are treated as supplies of goods, with applicable GST rates and input tax credit allowed. Separate records for the restaurant and sweetshop must be maintained for input and output transactions. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sat, 08 Mar 2025 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379584 The appellate authority set aside the Advance Ruling Order, determining that sales of food items through the restaurant constitute a 'composite supply' with restaurant service as the principal supply, subject to a 5% GST rate without input tax credit. Conversely, sales from the sweetshop counter are treated as supplies of goods, with applicable GST rates and input tax credit allowed. Separate records for the restaurant and sweetshop must be maintained for input and output transactions. Case-Laws GST Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379584