https://www.taxtmi.com/article/detailed?id=16092 Restaurant service under GST is described as a composite supply in which food and drinks supplied for human consumption are taxed as a single service rather than as separate commodity items. The legal focus is on the supply made by the restaurant within the dining environment, not on whether a beverage is manufactured by the restaurant or purchased from a third party. Once supplied as part of the restaurant experience, items such as soft drinks are treated as integral to the service and are not to be isolated for item-wise tax classification. The commentary explains that the statutory framework supports a uniform tax treatment for food and non-alcoholic drinks supplied by restaurants. en-us Fri, 27 Mar 2026 09:23:42 +0530 Fri, 27 Mar 2026 11:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16092 Restaurant service under GST is described as a composite supply in which food and drinks supplied for human consumption are taxed as a single service rather than as separate commodity items. The legal focus is on the supply made by the restaurant within the dining environment, not on whether a beverage is manufactured by the restaurant or purchased from a third party. Once supplied as part of the restaurant experience, items such as soft drinks are treated as integral to the service and are not to be isolated for item-wise tax classification. The commentary explains that the statutory framework supports a uniform tax treatment for food and non-alcoholic drinks supplied by restaurants. Articles Goods and Services Tax - GST Fri, 27 Mar 2026 09:23:42 +0530 https://www.taxtmi.com/article/detailed?id=16092