https://www.taxtmi.com/forum/issue?id=118638 Restaurant supplies of food and drink supplied by hotels or eating establishments qualify as restaurant service, with over-the-counter packaged items treated as supplies of goods. Composition and regular tax regimes are mutually exclusive and optional; composition prevents collection of tax from customers and denies ITC, while the regular regime allows tax collection and ITC treatment as per ordinary rules. Food supplied in rooms is taxed according to whether it forms part of accommodation as a composite supply or is a distinct restaurant service. Renting grounds without food is rental; outdoor catering is treated as catering service for rate determination. The status of specified premises governs rate and ITC differences. en-us Tue, 11 Jul 2023 17:07:47 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118638 Restaurant supplies of food and drink supplied by hotels or eating establishments qualify as restaurant service, with over-the-counter packaged items treated as supplies of goods. Composition and regular tax regimes are mutually exclusive and optional; composition prevents collection of tax from customers and denies ITC, while the regular regime allows tax collection and ITC treatment as per ordinary rules. Food supplied in rooms is taxed according to whether it forms part of accommodation as a composite supply or is a distinct restaurant service. Renting grounds without food is rental; outdoor catering is treated as catering service for rate determination. The status of specified premises governs rate and ITC differences. Discussion-Forum GST Tue, 11 Jul 2023 17:07:47 +0530 https://www.taxtmi.com/forum/issue?id=118638