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 followin

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