https://www.taxtmi.com/caselaws?id=756672 Ready-to-eat bakery items cooked and sold across the counter for consumption at the counter are treated as restaurant services under clause 6(b) of Schedule II and classified under HSN 996331. The classification covers restaurant, cafe and similar eating-facility services, including takeaway, room service and delivery. GST applies at the restaurant-service rate: the concessional rate applies where the prescribed exclusion for specified hotel or similar premises does not apply and input tax credit is not claimed; the higher rate applies where that premises condition is met. Input tax credit is unavailable where the concessional rate is used. en-us Mon, 15 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756672 Ready-to-eat bakery items cooked and sold across the counter for consumption at the counter are treated as restaurant services under clause 6(b) of Schedule II and classified under HSN 996331. The classification covers restaurant, cafe and similar eating-facility services, including takeaway, room service and delivery. GST applies at the restaurant-service rate: the concessional rate applies where the prescribed exclusion for specified hotel or similar premises does not apply and input tax credit is not claimed; the higher rate applies where that premises condition is met. Input tax credit is unavailable where the concessional rate is used. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756672