GST on Sale of sweets, namkeens, cold drinks & other edible items through restaurant

In re Kundan Mishthan Bhandar (GST AAAR Uttarakhand) (i) The ruling no. 09/2018-19 dated 22.10.2018 made by the Authority on Advance Rulings for the State of Uttarakhand is set aside. (ii) Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as composite supply with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed. (iii) Sale of sweets, namkeens, cold drinks and other edible items from sweetshop counter will be treated as supply of good...