Goods like Pani Puri and services like serving cooked food at the counter are taxable at 5% GST rate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The case involves the classification of supply of goods or services including Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji without a brand name. It was determined that these items fall under the restaurant sales taxable at 5% GST rate. The service of serving cooked items across the counter is classified under HSN 996331. The applicable GST rate for restaurant services is 5% without input tax credit unless provided by specified establishments with a tariff above a certain threshold. If services are from specific premises, the rate is 18%. The ruling on HSN code and tax rate was inconclusive due to missing details. The decision was made by the Advance Ruling Authority.....