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    <title>Goods like Pani Puri and services like serving cooked food at the counter are taxable at 5% GST rate.</title>
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    <description>The case involves the classification of supply of goods or services including Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji without a brand name. It was determined that these items fall under the restaurant sales taxable at 5% GST rate. The service of serving cooked items across the counter is classified under HSN 996331. The applicable GST rate for restaurant services is 5% without input tax credit unless provided by specified establishments with a tariff above a certain threshold. If services are from specific premises, the rate is 18%. The ruling on HSN code and tax rate was inconclusive due to missing details. The decision was made by the Advance Ruling Authority.</description>
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    <pubDate>Wed, 07 Aug 2024 06:45:56 +0530</pubDate>
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      <title>Goods like Pani Puri and services like serving cooked food at the counter are taxable at 5% GST rate.</title>
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      <description>The case involves the classification of supply of goods or services including Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji without a brand name. It was determined that these items fall under the restaurant sales taxable at 5% GST rate. The service of serving cooked items across the counter is classified under HSN 996331. The applicable GST rate for restaurant services is 5% without input tax credit unless provided by specified establishments with a tariff above a certain threshold. If services are from specific premises, the rate is 18%. The ruling on HSN code and tax rate was inconclusive due to missing details. The decision was made by the Advance Ruling Authority.</description>
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