https://www.taxtmi.com/caselaws?id=405765 The Authority categorized sales from the sweetmeats and bakery shop as supply of goods, allowing the applicant to avail input tax credit. Food items and beverages sold from the restaurant were classified as restaurant services attracting a 5% GST rate without input tax credit. Catering services to an educational institution were deemed exempt from tax, while services to auditors, guests, and parents on program days were considered 'outdoor catering' subject to a 5% tax rate without input tax credit. The applicant was directed to adhere to apportionment principles for common input tax credit as per relevant GST rules. en-us Mon, 22 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405765 The Authority categorized sales from the sweetmeats and bakery shop as supply of goods, allowing the applicant to avail input tax credit. Food items and beverages sold from the restaurant were classified as restaurant services attracting a 5% GST rate without input tax credit. Catering services to an educational institution were deemed exempt from tax, while services to auditors, guests, and parents on program days were considered 'outdoor catering' subject to a 5% tax rate without input tax credit. The applicant was directed to adhere to apportionment principles for common input tax credit as per relevant GST rules. Case-Laws GST Mon, 22 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405765