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The Tax Publishers 2023 TaxPub(GST) 60 (AAR-Guj) : (2023) 070 GST Law Times 0391 : (2023) 109 ITPJ (G) 0691
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.)
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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