Shanti Prime Publication Pvt. Ltd.
Classification of Supply — In view of the foregoing discussions and findings, we pass the following ruling -
(i) The ruling no. 08/2018-19 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 sweets, namkeens, cold drinks and other edible items from sweetshop counter will be treated as supply of goods with applicable GST rates of the items being sold and input credit will be allowed on such supply.
(iv) The applicant should maintain separate records for restaurant and sweetshop with respect to input and output and billings as well as other accounting records should also be separately maintained
Kundan Misthan Bhandar, In Re..  09 TUD Online 097 (AAAR-Uttarakhand)