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SQUARE ONE HOMEMADE TREATS
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Iype Varkey
Res. Counsel
Na

Petitioner / Applicant

SQUARE ONE HOMEMADE TREATS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Sep 30, 2019
Order No.

KER/66/2019

Citation

2019(9) TAXREPLY 941
Original Order
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ORDER

The applicant is engaged in the business of reselling food products like cakes, baked items like cookies, brownies, ready to eat homemade packed food, ready to eat snacks, hot and cold beverages through dispensing machine. All food items sold are pre-packed and no cooking is done at the premises. In the bakery premises, they have provided table for customers who like to eat food items procured from the counter. Applicant requested advance ruling on the following: i) Whether resale of food & bakery products fall under restaurant services. ii) Whether classification of HSN and Tax rates done by the applicant is correct or not. The authorized representative of the applicant was heard. It is pointed out that they are purchasing and selling food products procured from other dealers. They have no kitchen facility to cook food at their premises. If the customers intend to eat food items at the shop, necessary facility has been provided. The matter was examined in de....

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