2018 (7) TMI 1331

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..... pply of service. Rate of GST under the composition scheme will be 5% (i.e. 2.5% under CGST and 2.5% under SGAT). - Order No. 1 - - - Dated:- 21-3-2018 - Shri Dinesh Kumar, Member and Sanjay Kumar Pathak, Member ORDER Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods. 6. Composite supply : The followi .....

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..... itting facility. Nothing is said about only counter sale joints. Also in my opinion, our activity sore closely resembles the definition of Manufacture u/s 2(72) of the GST Act 2017 as we are processing a raw material and bringing into a new product. We are not providing any service so we should be considered a manufacturer I request you to kindly look into the matter and provide your de .....

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