Case Law06/ODISHA-AAR/2020-21
Pioneer Bakers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- March 9, 2021
- Type:
- Advance Ruling
- Members:
- Gopal Krishna Pati, Dilip Satpathy
Subject
Manufacturer of ‘Ice Creams’ is not eligible for ‘Composition Scheme’.
Composite SupplyComposition Levy
Summary
Q. (a)Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-condition…
Judgement
1.0 The Applicant having assigned with GSTIN number 21AAQFP6408F1ZB sought for an advance ruling in respect of the following questions. a) Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-conditioned premises itsel…