Kundan Misthan Bhandar

1. whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service;

2. what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same;

3. sweetmeats, namkeens, dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items;

4. Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi , chola bhatura and other edible items;

5. Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway.

States/UT
Order No. & Date
09/2018 Dt. 22-10-2018
Order date
22-10-18
Category
97(2)(a) & (d)
Year