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2018 (7) TMI 1331 - AAR - GSTClassification of supply - Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods? - scope of 'supply'. - Held that:- Since the supply of cooked food is mentioned in the Schedule-II (Sr. no. 6(b)) it is a supply of service. Rate of GST under the composition scheme will be 5% (i.e. 2.5% under CGST and 2.5% under SGAT).
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