Supply of food by eating joints/central kitchen falls under ‘restaurant service’

In re Shrivika Foodcraft (Prop. Mrs. Richa Jalani) (GST AAR Rajasthan)

Supply of food by the entity partially or completely cooked in the central kitchen through or from the various eating joints would be covered by ‘restaurant service’ and the supply of all the items of food and beverages offered by the eating joints/central kitchen of applicant are classifiable under HSN 9963 under SI. No. 7(ii) of Please become a Premium member. If you are already a Premium member, login here to access the full content.