https://www.taxtmi.com/caselaws?id=791496 Packaged drinking water supplied by a restaurant along with food was treated as part of a composite restaurant supply, so the entire transaction fell within restaurant service. The definition of restaurant service was read broadly to cover drinks supplied with food or other articles for human consumption, and the applicable GST rate notification applied 5% to restaurant service other than at specified premises. As the hotel premises did not meet the specified premises threshold because the relevant room tariff was below the prescribed limit for the relevant financial year, the combined supply of food and packaged drinking water remained taxable at 5%. en-us Fri, 19 Sep 2025 00:00:00 +0530 Tue, 12 May 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791496 Packaged drinking water supplied by a restaurant along with food was treated as part of a composite restaurant supply, so the entire transaction fell within restaurant service. The definition of restaurant service was read broadly to cover drinks supplied with food or other articles for human consumption, and the applicable GST rate notification applied 5% to restaurant service other than at specified premises. As the hotel premises did not meet the specified premises threshold because the relevant room tariff was below the prescribed limit for the relevant financial year, the combined supply of food and packaged drinking water remained taxable at 5%. Case-Laws GST Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791496