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TaxReply India Pvt Ltd

DEVALOKAM BAKERY
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

GAYATHRI P.G.
ABDUL LATHEEF
Pet. Counsel
---
Res. Counsel
Muhammed Abdul Hakkim

Petitioner / Applicant

DEVALOKAM BAKERY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jul 15, 2024
Order No.

KER/16/2024

Citation

2024(7) TAXREPLY 10549
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ORDER

1. M/S Devalokam Bakery, 24/2147, B7, opp. Indus Motors service centre Kunnumpuram - Civil Station Rd, Echamuku, Kunnumpuram, Thrikkakara, Kakkanad-682030 (hereinafter referred to as the applicant) is in the business of food products and registered under GST Act 2017 bearing GSTIN 32AATFD1308H1ZO. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The issues on which advance ruling are sought are stated above. 4. Contentions of the Applicant 4.1. The applicant is in the business of reselling bakery products. In addition, the above listed products are cooked at their premises and supplied through a separate counter in front of the shop to customers who consume at the counter. Hence the supplies of these items through separate counter qualify to be treated as restaurant services. The abo....

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