1% GST for sweets, namkeens sold over the counter, rules Karnataka AAR

Rate to apply if there is no in-shop eating facility  A sweet shop manufacturing and selling sweets and namkeen over the counter only will be required to pay Goods & Services Tax (GST) at the rate of 1 per cent provided it is under composition scheme, Karnataka’ Authority for Advance Ruling (KAAR) has said. This ruling is critical as restaurants, opting for composition scheme, are require…