https://www.taxtmi.com/article/detailed?id=8759 Characterisation rests on whether each sale is naturally bundled with restaurant service. Supplies made through the restaurant and billed as restaurant sales constitute a composite supply with restaurant service as principal supply, attracting restaurant GST rates and disallowing input tax credit. Sales made independently at the sweetshop counter, billed separately and lacking nexus with restaurant service, are supplies of goods subject to item-specific GST rates and eligible for input tax credit. Separate records and billings must be maintained for each activity. en-us Wed, 09 Oct 2019 18:14:10 +0530 Wed, 09 Oct 2019 18:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8759 Characterisation rests on whether each sale is naturally bundled with restaurant service. Supplies made through the restaurant and billed as restaurant sales constitute a composite supply with restaurant service as principal supply, attracting restaurant GST rates and disallowing input tax credit. Sales made independently at the sweetshop counter, billed separately and lacking nexus with restaurant service, are supplies of goods subject to item-specific GST rates and eligible for input tax credit. Separate records and billings must be maintained for each activity. Articles Goods and Services Tax - GST Wed, 09 Oct 2019 18:14:10 +0530 https://www.taxtmi.com/article/detailed?id=8759