https://www.taxtmi.com/caselaws?id=432337 The Gujarat AAR ruled that food and beverages prepared/cooked in the restaurant and supplied to customers, whether consumed in-house or takeaway, qualify as restaurant services under SAC 996331. These services attract 5% GST without input tax credit per relevant notifications. However, readily available food items not prepared in the restaurant but sold over the counter constitute supply of goods, not restaurant services, and are liable to applicable GST rates as goods rather than services. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432337 The Gujarat AAR ruled that food and beverages prepared/cooked in the restaurant and supplied to customers, whether consumed in-house or takeaway, qualify as restaurant services under SAC 996331. These services attract 5% GST without input tax credit per relevant notifications. However, readily available food items not prepared in the restaurant but sold over the counter constitute supply of goods, not restaurant services, and are liable to applicable GST rates as goods rather than services. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432337