https://www.taxtmi.com/forum/issue?id=117492 Provision of seating, ambience and related on-premises conveniences at a bakery constitutes a service element distinct from sale of goods; while takeaway is ordinarily sale of goods, GST Council guidance and Advance Rulings indicate takeaway may be treated similarly to on-premises consumption, so treating seating and associated amenities as a taxable service is the safer compliance position to avoid departmental dispute. en-us Wed, 15 Sep 2021 17:20:37 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117492 Provision of seating, ambience and related on-premises conveniences at a bakery constitutes a service element distinct from sale of goods; while takeaway is ordinarily sale of goods, GST Council guidance and Advance Rulings indicate takeaway may be treated similarly to on-premises consumption, so treating seating and associated amenities as a taxable service is the safer compliance position to avoid departmental dispute. Discussion-Forum GST Wed, 15 Sep 2021 17:20:37 +0530 https://www.taxtmi.com/forum/issue?id=117492