GST on Sale by Sweetshop which also runs a restaurant

In re Kundan Misthan Bhandar (GST AAR Uttarakhand) (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service? The supply shall be treated as supply of service and sweet shop shall be treated as extension of restaurant; (b) what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of inpu...