Goods and Services Tax - GST - By: - CA Akash Phophalia - Dated:- 12-1-2019 - Introduction Globalization has changed different aspects of the Indian society including food habits. In its swing, Food and Beverages (F&B) Industry has also changes the nature of its service cum supply. Nowadays, it is common to find Sweetshops cum restaurant cum takeaway facilities under one roof. In this article the author aims to throw light on the applicability of tax rate on the various kinds of supplies made by such shops under one roof on the basis of advancing ruling recently decided [2018 (19) GSTL 356 (AAR-GST) Before the Authority for Advance Ruling under GST, Uttarakhand, Re : Kundan Misthan Bhandar 2018 (11) TMI 1266 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND ]. Background The assessee is running a shop where it sale and serve sweetmeats, namkeens, cold drinks and other edible items and also runs restaurant. The dilemma here is related to classification of the supply, whether th

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