https://www.taxtmi.com/caselaws?id=765583 The AAAR Gujarat ruled that sale of readily available food and beverages not prepared in the restaurant constitutes supply of goods, not restaurant services. The authority determined that restaurant service requires composite supply of food along with service provision. Since the applicant sold pre-prepared items over the counter without additional service component, whether consumed on premises or as takeaway, it qualified as pure supply of goods subject to applicable GST rates rather than restaurant service classification under the relevant notifications. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765583 The AAAR Gujarat ruled that sale of readily available food and beverages not prepared in the restaurant constitutes supply of goods, not restaurant services. The authority determined that restaurant service requires composite supply of food along with service provision. Since the applicant sold pre-prepared items over the counter without additional service component, whether consumed on premises or as takeaway, it qualified as pure supply of goods subject to applicable GST rates rather than restaurant service classification under the relevant notifications. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765583