Case LawAdvance Ruling No. KER/66/2019
Square One Homemade Treats ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- September 30, 2019
- Type:
- Advance Ruling
- Members:
- Krishnan, Thyagarajababu
Subject
Resale of food & bakery products does not fall under restaurant services
Classification
Summary
Q) Whether resale of food & bakery products fall under restaurant services. A) 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 b…
Judgement
The applicant is engaged in the business of reselling food products like cakes, baked items like cookies, brownies, ready to eat homemade packed food, ready to eat snacks, hot and cold beverages through dispensing machine. All food items sold are pre-packed and no cooking is done at the premises. In the bakery premises, they have provided table for customers who like to eat food items procured fro…