UK/AAAR/04/2018-19 of M/s Kundan Misthan Bhandar (1st Appellant) and Cgst Officer, Haldwani, Uttarakhand (2nd Appellant)
GST AAARUK/AAAR/04/2018-19
Case brief
from the order text
What is this about?
M/s Kundan Misthan Bhandar (1st Appellant)…
Case summary
From the record, as published by the registry
Recorded against
The following ruling were passed by the UK-AAAR authority. (i) The ruling no. 09/2018-19 dated 22.10.2018 made by the Authority on Advance Rulings for the State of Uttarakhand is set aside. (ii) Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as composite supply with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed. (iii) Sale of sw