https://www.taxtmi.com/caselaws?id=410689 The Appellate Authority for Advance Ruling (AAAR) overturned the initial rulings by the Authority for Advance Ruling (AAR) regarding the classification of bakery items as restaurant services, birthday-related items as composite supply, handmade chocolates under restaurant services, and tax rates applicable to items sold from the bakery. The AAAR held that the applicant's establishment does not qualify as a restaurant, items are not part of a composite supply, handmade chocolates do not fall under restaurant services, and each item should be taxed individually. Additionally, the applicant was deemed ineligible for the Composition Scheme due to their ice cream manufacturing activities. en-us Tue, 27 Jul 2021 00:00:00 +0530 Fri, 06 Aug 2021 22:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410689 The Appellate Authority for Advance Ruling (AAAR) overturned the initial rulings by the Authority for Advance Ruling (AAR) regarding the classification of bakery items as restaurant services, birthday-related items as composite supply, handmade chocolates under restaurant services, and tax rates applicable to items sold from the bakery. The AAAR held that the applicant's establishment does not qualify as a restaurant, items are not part of a composite supply, handmade chocolates do not fall under restaurant services, and each item should be taxed individually. Additionally, the applicant was deemed ineligible for the Composition Scheme due to their ice cream manufacturing activities. Case-Laws GST Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410689