https://www.taxtmi.com/caselaws?id=387882 Selling ready-to-eat, pre-packed food and bakery products from premises with only a place for on-site consumption does not amount to restaurant service, because restaurant service requires preparation and service of food at the premises pursuant to customer orders. The activity was therefore not treated as a restaurant service provider. The food items were then classified category-wise under the appropriate HSN entries based on their nature and composition, with GST applied at the notified rates. Certain products were taxed at different rates depending on the relevant notification entry, while items such as butter milk and unbranded natural honey were exempt where specifically covered by the notification. en-us Mon, 30 Sep 2019 00:00:00 +0530 Thu, 13 Mar 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387882 Selling ready-to-eat, pre-packed food and bakery products from premises with only a place for on-site consumption does not amount to restaurant service, because restaurant service requires preparation and service of food at the premises pursuant to customer orders. The activity was therefore not treated as a restaurant service provider. The food items were then classified category-wise under the appropriate HSN entries based on their nature and composition, with GST applied at the notified rates. Certain products were taxed at different rates depending on the relevant notification entry, while items such as butter milk and unbranded natural honey were exempt where specifically covered by the notification. Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387882