Riddhi Enterprise ., In re
Date: December 30, 2022
Subject Matter
Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'
Summary
1. The food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, caf…
Brief facts: M/s Riddhi Enterprise (hereinafter referred to as ‘the Applicant’) is in the restaurant business which offers a variety of food items including food and beverages prepared at the restaurant as well readily purchased food and beverage sold over the counter. The applicant standalone restaurants exclusively serving food and beverages and are not hotel accommodation. 1.1 The a…