GST on Sweets, Snacks & Restaurant Services

In re Shubhan Treats (GST AAR Kerala) The Kerala Authority for Advance Ruling (AAR) recently provided clarifications to M/s Shubhan Treats, a partnership firm engaged in manufacturing and selling Indian sweets, snacks, and various food items under the brand “Mishti & More.” The firm also operates a restaurant with dine-in and takeaway options. The key questions before the AAR centered on the classification of their supplies as goods or services, the applicability of Input Tax Credit (ITC), and the tax liability for sales made through e-commerce operators (ECOs) like Swiggy and ...