2018 (7) TMI 1331

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..... manufacturing of goods." 6.  Composite supply : The following composite supplies shall be treated as a supply of services, namely: (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, defer .....

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..... ou to kindly look into the matter and provide your decision regarding whether we fall under Restaurant Service with Rate of Tax @ 5% under Composition Scheme or under Manufacturer with Rate of Tax @ 1% under Composition Scheme" 7.  Scope of supply - (1) For the purposes of this Act, the expression "supply:" includes - (d) the activities to be treated as supply of goods or supply of services .....

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