Case Law Details
Case Name : In re M/s Square One Homemade Treats (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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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.
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