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Resale of food & bakery products does not fall under restaurant service.

Classification of Service — The applicant is engaged in the business of reselling food products ready to eat and cold beverages and also provided table for customers who like to eat food items procured from the counter. The Applicant sought Advance Ruling on the questions whether resale of food & bakery products fall under restaurant services and; Whether classification of HSN and Tax rates done by the applicant is correct or not. The Authority ruled out that resale of food & bakery products does not fall under restaurant service. — Square One Homemade Treats, In Re… [2019] 16 TAXLOK.COM 185 (AAR-Kerala)