Case Law Details
In re M/s Square One Homemade Treats (GST AAR Kerala)
Whether resale of food & bakery products fall under restaurant services.
No. A restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
The applicant is engaged in the business of reselling food products like cakes, baked items like cookies, brownies, ready to eat homemade packed food, ready to eat snacks, hot and cold beverages through dispensing machine. All food items sold are pre-packed and no cooking is done at the premises. In the bakery premises, they have provided table for customers who like to eat food items procured from the counter.
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