AAR : Services from sweet shop cum restaurant ‘composite supply’, subject to GST @ 5%

Uttarakhand AAR holds that in case of sweetshop cum restaurant, the services from the restaurant is a principal supply involving bundled supply of preparation and sale of food and serving the same and therefore would constitute composite supply; Notes that Applicant has a sweetshop on ground floor and restaurant in the first floor of the same building; States that the restaurant service is the main supply and supply of sweetmeats, namkeen, cold drinks etc. are in the nature o...