https://www.taxtmi.com/caselaws?id=783444 The AAR held that supply of carbonated drinks by the applicant's restaurant, whether served alone or with food, constitutes part of "restaurant service" as "supply of any drink (other than alcoholic liquor for human consumption)" under Clause 6(b) of Schedule II. The Authority found that the drinks are opened, mixed, value-added, and served in glassware for on-premises consumption using the restaurant's infrastructure, thus forming a composite supply where the principal supply is restaurant service. Consequently, such supplies are treated as a supply of service taxable under Entry 7(vi) of Notification No. 11/2017-CT (Rate) at 18% GST. en-us Wed, 10 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783444 The AAR held that supply of carbonated drinks by the applicant's restaurant, whether served alone or with food, constitutes part of "restaurant service" as "supply of any drink (other than alcoholic liquor for human consumption)" under Clause 6(b) of Schedule II. The Authority found that the drinks are opened, mixed, value-added, and served in glassware for on-premises consumption using the restaurant's infrastructure, thus forming a composite supply where the principal supply is restaurant service. Consequently, such supplies are treated as a supply of service taxable under Entry 7(vi) of Notification No. 11/2017-CT (Rate) at 18% GST. Case-Laws GST Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783444