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classification of supply, Goods and Services Tax - GST

Issue Id: - 117492
Dated: 15-9-2021
By:- Bharat Cholleti
classification of supply

  • Contents

Dear Sir

In a Bakery there is eating facility some chairs and tables were kept if they wish they can eat then and there or it can be takeaway but there is no service of food sold in the bakery how to treat the supply either goods or service. mere eating facility does it constitute a service without being service.

In some other bakeries there is partial service and partial takeaway in a composition scheme can we charge 5% on service and takeaway @1%?

Please clarify.

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Showing Replies 1 to 2 of 2 Records

1 Dated: 15-9-2021
By:- Shilpi Jain

Service element does not lie only in the service of food at the table. It can also be by way of providing a seating area with the other facilities like ambience, cutlery, etc. So it will still be a service with 5% liability.


2 Dated: 15-9-2021
By:- Shilpi Jain

Ideally speaking, takeaway should be liable as sale of goods, however a different intention seems to come from the GST Council minutes. So safer would be to treat the takeaway also as liable to 5% only.

In case you wish to pay tax @ 1% then there could be dispute from department. Have a look at the below article for further material to support 1%.

https://taxguru.in/goods-and-service-tax/supply-food-goods-service-gst-perspective-earlier-laws.html


1

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