Food Service Taxed at 5% GST Under Entry 7(i); No Input Tax Credit Allowed for Takeaway or Dine-In.

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....Classification of supply - The applicant is supplying items of food as a part of service and since the provision of eating in the premises is provided or the customers may take the same away from the applicant’s place, the transactions under question are covered under the amended provision of Entry 7(i) - liable to GST @5% without ITC....