GST – AAR Gujarat: Food and beverages prepared and supplied to customers whether consumed in the restaurant or by way of takeaway qualifies as 'restaurant services, taxable @5% GST without ITC; Readily available food and beverages (not prepared in the restaurant) sold over the counter does not qualify as 'restaurant services', taxable as per GST rate of supply of goods [Order attached]

04-Jan-2023 22:40:38