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Resale of food & bakery products not fall under restaurant services: AAR
Case Law Details
- Case Name
- In re M/s Square One Homemade Treats (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re M/s Square One Homemade Treats (GST AAR Kerala)
Whether resale of food & bakery products fall under restaurant services.
No. A restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
The applicant is engaged in the business of reselling food products like cakes, baked items like cookies, brownies, ready to eat h...
