GST on food and beverages, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ having a shop where they sale across the counter namkeen and sweetmeats. They also had a separate pani puri, shev puri counter in the same shop where people either eat the same by sitting on a cement platform made or take a parcel of the same. The GST rate for pani puri, shev puri will be 5% or 18%?

Posts / Replies

[Nandan Khambete]

As per my opinion, it can be considered as Restaurant and 5% GST charged.

Restaurant per se is not defined but word Restaurant is generally defined as a place where you can eat food and pay for it.

Also, the shop must be having Shops & Establishment act license. Hence 5% in my opinion.

[KASTURI SETHI]

Dear Sir,

This issue has been discussed in the decision of AAR Uttarakhand

2018 (19) G.S.T.L. 356 (A.A.R. - GST) = 2018 (11) TMI 1266 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND

[KASTURI SETHI]

Dear Sir,

Also peruse para 5.1 of the following AAR, Tamil Nadu:

Relevant extract para 65.28 & 29 of 23rd GST Council Meeting held on 10.11.17

"The take-away food from a restaurant shall have similar tax treatment as that for the restaurant. Outdoor catering shall, however, attract tax at the rate of 18% with input tax credit and there would be no change in composition scheme for restaurant."

2018 (17) G.S.T.L. 171 (A.A.R. - GST) = 2018 (9) TMI 1335 - AUTHORITY FOR ADVANCE RULING, TAMILNADU IN RE : GOODWILL INDUSTRIAL CANTEEN

[Ganeshan Kalyani]

The ruling shared by Sri Kasturi Sir clears the air. Relevant decision to the query.