https://www.taxtmi.com/article/detailed?id=14856 Whether a bakery is treated as manufacture of goods or as a restaurant service determines composition scheme eligibility: purely packaged sales prepared in house qualify as manufacture and may opt for the manufacturer composition rate, while provision of dine in or restaurant type service (including certain takeaways treated as restaurant supply) renders the activity a restaurant service with the restaurant composition rate and disallows input tax credit; mixed outlets require assessment under composite and mixed supply principles and careful segregation of records. en-us Tue, 22 Jul 2025 08:27:02 +0530 Tue, 22 Jul 2025 08:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14856 Whether a bakery is treated as manufacture of goods or as a restaurant service determines composition scheme eligibility: purely packaged sales prepared in house qualify as manufacture and may opt for the manufacturer composition rate, while provision of dine in or restaurant type service (including certain takeaways treated as restaurant supply) renders the activity a restaurant service with the restaurant composition rate and disallows input tax credit; mixed outlets require assessment under composite and mixed supply principles and careful segregation of records. Articles Goods and Services Tax - GST Tue, 22 Jul 2025 08:27:02 +0530 https://www.taxtmi.com/article/detailed?id=14856