Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

The readily available food items (not prepared/cooked in the ...

Case Laws     GST

January 3, 2023

The readily available food items (not prepared/cooked in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway does not qualify as 'restaurant services' instead of falls under supply of goods which is liable to applicable rate of GST Tax - AAR

View Source

 


 

You may also like:

  1. Classification of services - restaurant services or not - The applicant has only prepared birthday cakes, as per order for take out service and they do not prepare...

  2. Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

  3. Classification of supply - rate of tax - supply of ice cream from ice cream parlour - Ice cream sold by the outlets of the applicant are already manufactured ice-cream;...

  4. Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or...

  5. Supply of goods or supply of services - supply of food items at Railway Platforms which include only counter sale of packed food items, drinks and cooked item - As per...

  6. Levy of service tax - food that is ‘taken away’ or collected from restaurants or eateries, in parcels - Once processed and readied for delivery, the parcels are brought...

  7. Pizza and sandwiches were held to be cooked foods as per the decision of the High Court - HC has observed that, merely by stating that cooked food is necessarily...

  8. Classification of supply of goods/services - rate of GST applicable - Restaurant services - Supply of items such as birthday stickers, candles, birthday caps, Balloon,...

  9. Classification of goods - whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification - The revenue has not brought...

  10. Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under...

  11. Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 7.39% i.e. by more than what was required to offset the...

  12. Rate of VAT - TNVAT - the trade mark registration is meant for the restaurant as well as the products manufactured by it and when the activity of service for providing...

  13. VAT on supply of cooked food in the restaurant - SC dismissed the SLP against the decision of HC wherein it was held that, where element of service has been so declared...

  14. Import of food items - List of “Out of Scope” items as received from FSSAI

  15. Levy of excise duty - manufacture - whether food cooked and served in Hotels and Restaurants are excisable - SSI exemption - Writ Petition is not maintainable - HC

 

Quick Updates:Latest Updates