Shrivika Foodcraft ., In re
Date: January 25, 2022
Subject Matter
Supply of food by eating joints/central kitchen falls under ‘restaurant service’ under SAC '9963' attracting 5% GST
Summary
Q. 1: Whether the supply of food and beverages (as per illustrative list mentioned in Statement of Facts above) by the eating joints by way of following should be treated as supply of goods or supply of services? Dine In Take Away &…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…