https://www.taxtmi.com/caselaws?id=756672 Prepared bakery items sold across the counter in ready-to-eat form were treated as restaurant services under HSN 996331 because the supply involved cooked food supplied for consideration in a manner covered by Schedule II clause 6(b). The operative tax treatment follows the restaurant-services notification: 5% GST applies where the specified premises exclusion does not apply and no input tax credit is taken, while 18% applies where the specified premises condition is attracted. The note therefore clarifies that counter-sale bakery items can fall within the restaurant-service classification depending on the factual conditions stated in the notification. 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 Prepared bakery items sold across the counter in ready-to-eat form were treated as restaurant services under HSN 996331 because the supply involved cooked food supplied for consideration in a manner covered by Schedule II clause 6(b). The operative tax treatment follows the restaurant-services notification: 5% GST applies where the specified premises exclusion does not apply and no input tax credit is taken, while 18% applies where the specified premises condition is attracted. The note therefore clarifies that counter-sale bakery items can fall within the restaurant-service classification depending on the factual conditions stated in the notification. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756672