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 input tax credit with respect to the same?

(i) Sweetmeats, namkeens, Dhokla etc. commonly known as snacks, cold drinks, ice creams and other edible items;

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