Kundan Mishthan Bhandar ., In re
Date: February 27, 2019
Subject Matter
Sale of sweets, namkeens etc through restaurant will be treated as composite supply with restaurant supply being the principal service
Summary
(i) Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as ‘composite supply’ with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable…
The present appeal has been filed under section 100 of the Central Goods and Service Tax Act and Uttarakhand Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UKGST Act”) by M/s Kundan Mishthan Bhandar, Ramnagar, Nainital, Uttarakhand (hereinafter referred to as the “1st Applicant”) against the Advance Ruling Order No.09/2018-19 dated…