GST on supply by Gangaur Sweets through its restaurant & sweetshop

In re Gangaur Sweets  (GST AAR Chhattisgarh) (1) If the applicant opts for continuing with composition scheme under GST law, the provisions as stipulated under Section 10 of the CGST Act 2017 will be applicable for all the supplies made by the applicant and accordingly the applicant is not allowed to collect composition tax from the recipient of supplies, and neither are they allowed to take Input Tax Credit. (2) If the applicant opts not to continue with composition scheme under GST law, then:- (i) Supply / sale of sweets, namkeens, cold drinks and other edible items through restaurant by th...