The AAAR held that the petitioner's supply of cakes, bakery ...

Bakery selling cakes, ice creams on premises qualifies as restaurant service, taxed 5% GST; goods like stickers, balloons taxed separately.

January 3, 2025

Case Laws GST AAAR

The AAAR held that the petitioner's supply of cakes, bakery items, ice creams, chocolates, and other edible products prepared on the premises and supplied from the counter with facility to consume on air-conditioned premises constitutes a composite supply of restaurant services, taxable at 5% GST without input tax credit. However, the supply of bought-out items like birthday stickers, candles, caps, balloons, etc. is taxable as supply of goods under Notification No. 1/2017-Central Tax (Rate). The petitioner is eligible for input tax credit on such goods. The petitioner does not qualify for the Composition Scheme due to ice cream manufacturing activity.

View Source

← Previous Next →

The AAAR held that the petitioner's supply of cakes, bakery ...

Bakery selling cakes, ice creams on premises qualifies as restaurant service, taxed 5% GST; goods like stickers, balloons taxed separately.

January 3, 2025

Case Laws GST AAAR

You may also like:

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...

The authority classified the product "Vanilla Mix" - dried softy ice cream mix (low fat) in vanilla flavour under Heading 2106 90 99 of the First Schedule to the Tariff...

Rate of GST on Supply of ice cream - whether taxable @5% without ITC - Not eligible in respect of Party orders: sale of bulk ice creams to caterers as takeaway. -...

Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

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...

Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -...

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Classification of services - Restaurant Service or Outdoor Catering Service - providing services relating to supply of food to the employees of NTPC Anta at the premises...

E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for...

Eligibility for Composition scheme - ice-cream - limited grievance of the petitioners is that the ‘Ice Cream’ has been placed on par with Pan Masala and Tobacco - The...

Clarifications issued on applicability of GST Reverse Charge Mechanism (RCM) for services provided by directors to companies and taxability of food/beverages supplied in...

Classification of goods - rate of GST - wooden ice cream sticks and wooden ice cream spoons - The impugned products being the wooden spoon and wooden stick qualify to be...

Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

Quick Updates: