https://www.taxtmi.com/forum/issue?id=117184 Pastries manufactured under HSN 1905 and sold through food-delivery platforms are supplies of goods and attract the standard GST rate for such goods. The manufacturer may claim input tax credit on purchases, subject to statutory conditions and exclusions; the food-delivery platforms function as intermediaries and do not change the supply's character. Concessional treatment and ITC restrictions applicable to restaurant services are distinct and apply where the supply is part of a restaurant service. en-us Thu, 22 Apr 2021 21:34:04 +0530 Thu, 23 Jan 2025 15:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117184 Pastries manufactured under HSN 1905 and sold through food-delivery platforms are supplies of goods and attract the standard GST rate for such goods. The manufacturer may claim input tax credit on purchases, subject to statutory conditions and exclusions; the food-delivery platforms function as intermediaries and do not change the supply's character. Concessional treatment and ITC restrictions applicable to restaurant services are distinct and apply where the supply is part of a restaurant service. Discussion-Forum GST Thu, 22 Apr 2021 21:34:04 +0530 https://www.taxtmi.com/forum/issue?id=117184