https://www.taxtmi.com/caselaws?id=764125 AAAR Odisha ruled that the petitioner's supply of cakes, bakery items, ice creams, chocolates, and drinks prepared on-premises with facility to consume in air-conditioned premises constitutes composite supply qualifying as restaurant services, attracting 5% GST without input tax credit. Birthday accessories like stickers, candles, caps, and sprays sold as bought-out goods are taxed separately as goods under applicable rates with input tax credit eligibility. The petitioner was held ineligible for composition scheme due to ice cream manufacturing activities. en-us Wed, 18 Dec 2024 00:00:00 +0530 Thu, 02 Jan 2025 15:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764125 AAAR Odisha ruled that the petitioner's supply of cakes, bakery items, ice creams, chocolates, and drinks prepared on-premises with facility to consume in air-conditioned premises constitutes composite supply qualifying as restaurant services, attracting 5% GST without input tax credit. Birthday accessories like stickers, candles, caps, and sprays sold as bought-out goods are taxed separately as goods under applicable rates with input tax credit eligibility. The petitioner was held ineligible for composition scheme due to ice cream manufacturing activities. Case-Laws GST Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764125