Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’

In re Ridhi Enterprise (GST AAR Gujarat)

Q1. Whether the food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 – Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

A1. The food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room se door delivery of food’ leviable to GST @ 5% with no input tax credit a 7(ii) of Notification No.11/2017 – Central Tax (Rate) dated June 28, 2017, 20 Sr. No. 7(ii) of Notification No.11/2017 — State Tax (Rate) dated June 30,2017?

Q2. Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 – Central Tax (Rate) dated June 28, 2017,, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

A2 The readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant is supply of goods which is liable to applicable rate of GST Tax and does not qualify as ‘restaurant services’.

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