Riddhi Enterprise ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- January 21, 2025
- Type:
- Advance Ruling
- Members:
- Rajeev Topno, BV Sivanagakumari
Subject
Readily available food and beverages (not prepared in the restaurant) sold over the counter do not qualify as 'restaurant services'. AAR ruling upheld.
Summary
The case involves an appeal by M/s. Riddhi Enterprise against an Advance Ruling issued by the Gujarat Authority for Advance Ruling (GAAR) regarding the classification of food and beverages sold by the restaurant. The appellant, engaged in the restaur…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGS’1.’ Act, 2017′) are pari materia and have the same provisions in like matter and differ from e…