Resale of food & bakery products not fall under restaurant services: AAR

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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