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.11/2...