https://www.taxtmi.com/caselaws?id=305937 The ruling clarified that supplies from a sweetshop running a restaurant are classified as a composite supply, with the restaurant service being the principal supply. Items supplied from the restaurant or as takeaways are subject to a 5% GST rate without input tax credit. Goods exclusively from the sweetshop counter are treated as separate supplies, allowing input tax credit if independent records are maintained. Input tax credit is not available for supplies categorized under restaurant services. Maintaining distinct records for restaurant and sweetshop transactions is crucial for correct tax treatment and input tax credit eligibility. en-us Fri, 12 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305937 The ruling clarified that supplies from a sweetshop running a restaurant are classified as a composite supply, with the restaurant service being the principal supply. Items supplied from the restaurant or as takeaways are subject to a 5% GST rate without input tax credit. Goods exclusively from the sweetshop counter are treated as separate supplies, allowing input tax credit if independent records are maintained. Input tax credit is not available for supplies categorized under restaurant services. Maintaining distinct records for restaurant and sweetshop transactions is crucial for correct tax treatment and input tax credit eligibility. Case-Laws GST Fri, 12 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305937