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Restaurant & sweetshop operated from same premises are not ‘Composite Supplies’ of restaurant services

May 31, 2019[2019] 105 taxmann.com 364 (AAAR-UTTARAKHAND)
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GST : Where applicant is running sweetshop and a restaurant in two distinctly marked separate parts of same premises and is also maintaining separate accounts as well as separate billings for two types of business, sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as 'composite supply' with restaurant supply being principal service and existing GST rates on restaurant service will also be applicable on all such sales and no input tax credit will be allowed

GST : Where applicant is running sweetshop and a restaurant in two distinctly marked separate parts of same premises and is also maintaining separate accounts as well as separate billings for two types of business, sale of sweets, namkeens, cold drinks and other edible items from sweetshop counter will be treated as supply of goods with applicable GST rates of items being sold and input tax credit will be allowed on such supply

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