Pioneer Bakers ., In re
Date: July 27, 2021
Subject Matter
Bakery selling eatables on take away basis cannot be treated as restaurant. AAR ruling set aside.
Summary
The Jurisdictional Officer briefly submitted that there is no dispute about the facts that the applicant is running a bakery business where different items like cakes, bakery items, ice creams, chocolates, drinks etc are sold on take away basis. Howe…
1.0. The Assistant Commissioner, CGST & Central Excise, Sambalpur 1 Division, At-Danipalli, PO- Budharaja, Dist-Sambalpur(Odisha)(the Jurisdictional officer) has filed an appeal on dated 28.04.2021 under Section 100 of CGST Act, 2017 and under Section 100 of the OGST Act, 2017 in Form GST ARA 03 before the Appellate Authority for Advance Ruling, Odisha(hereinafter referred to as &l…