Food-beverages prepared in a restaurant to attract 5% GST, rules Gujarat AAR

Food & beverages prepared in a restaurant will attract GST at the rate of 5 per cent whether consumed inside the restaurant or part of takeaway, Gujarat’s Authority for Advanced Ruling (GAAR) has ruled. However, if an item or beverage not prepared in restaurant but served over the counter will not be treated as part of restaurant service and attract GST of individual items. For example, ice-cr…