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AUTHORITY FOR ADVANCE RULING, GUJARAT

MILIND KAVATKAR AND AMIT KUMAR MISHRA, MEMBER

In re Ridhi Enterprise,

GUJ/GAAR/R/2022/51

30 December, 2022

Applicant by: Chintan Vasa (C.A.)

ORDER

Brief facts

M/s. Riddhi Enterprise (hereinafter referred to as 'the Applicant') is in the restaurant business which offers a variety of food items including food and beverages prepared at the restaurant as well readily purchased food and beverage sold over the counter. The applicant standalone restaurants exclusively serving food and beverages and are not hotel accommodation.

1.1 The applicant has submitted that foods items provided by them can broadly be divided as follows:

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