https://www.taxtmi.com/caselaws?id=399879 Menu-listed soft beverages and aerated water supplied by a restaurant, including room service, are treated as a naturally bundled composite supply with restaurant service and taxed at the restaurant service rate. Cigarettes supplied for a single price are not naturally bundled with restaurant service; they constitute a mixed supply and attract the highest applicable GST rate together with compensation cess. Alcoholic liquor for human consumption remains outside GST and is not taxable under CGST or TNGST. Free meals provided to employees in a canteen are taxable supplies because employer and employee are related persons, and valuation is determined under the related-person valuation rule. en-us Tue, 12 May 2020 00:00:00 +0530 Thu, 20 Mar 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399879 Menu-listed soft beverages and aerated water supplied by a restaurant, including room service, are treated as a naturally bundled composite supply with restaurant service and taxed at the restaurant service rate. Cigarettes supplied for a single price are not naturally bundled with restaurant service; they constitute a mixed supply and attract the highest applicable GST rate together with compensation cess. Alcoholic liquor for human consumption remains outside GST and is not taxable under CGST or TNGST. Free meals provided to employees in a canteen are taxable supplies because employer and employee are related persons, and valuation is determined under the related-person valuation rule. Case-Laws GST Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399879