AAR: Ready to eat items sold over counter does not qualify as ‘restaurant service’

Kerala AAR holds that resale of food & bakery products does not fall under restaurant service while clarifying that a restaurant is a place of business where food is prepared in the premises and served as per the orders received from the customers; Observes that, in this case, it is a bakery, where ready to eat items are sold and mere facility is provided to have it consumed in the premises; AAR further rules on classification of applicant’s products which includes swee...