https://www.taxtmi.com/caselaws?id=387274 Packed food products and other items sold as purchased were classified as supplies of goods, not as restaurant service under Group 99633, because the service-rate notification applies only to services and the items were not supplied as part of restaurant service. The applicable rate was therefore that prescribed for taxable goods under the relevant rate notification, as amended from time to time. As the outward supply was taxable, input tax credit was available on the tax paid in relation to those goods, subject to the ordinary conditions of GST law. en-us Mon, 30 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387274 Packed food products and other items sold as purchased were classified as supplies of goods, not as restaurant service under Group 99633, because the service-rate notification applies only to services and the items were not supplied as part of restaurant service. The applicable rate was therefore that prescribed for taxable goods under the relevant rate notification, as amended from time to time. As the outward supply was taxable, input tax credit was available on the tax paid in relation to those goods, subject to the ordinary conditions of GST law. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387274