GST Applies to Birthday Items in Restaurants as Goods, Not Services, Impacting Tax Classification.

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....Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon, Carry Bags, snow sprays etc. - the said related items are being purchased and sold as such without any further processing in the restaurant. These items are not articles of foods and drinks and are covered under goods. Sale of such bought out goods as such, is not a service but sale of goods - AAR....