The Central Board of Excise and Customs (CBEC) on today notified that standalone restaurants are liable to pay CGST @ 2.5% whereas other restaurants would pay GST @9%. The 23rd GST Council meeting held at

The National Anti-Profiteering Authority (NAA) has found Hardcastle Restaurants, a franchisee of fast-food chain McDonald’s, guilty of not passing on GST rate cut benefits to consumers. The applicant filed the Complaints against the restaurant accusing

Based on the recommendations of the 50th GST Council Meeting held on 11th July 2023, the finance ministry has issued the clarification on the issue of whether supply of food or beverages in cinema hall

The Authority for Advance Ruling, (AAR) Karnataka, has held that the hotel accommodation & restaurant services provided, within the premises of the Hotel located outside Special Economic Zone (SPZ), to the employees & guests of

The Telangana State Authority for Advance Rulings ( AAR ) has held that the supply of food in canteens of office, factory and colleges on contractual basis taxable at the rate of 5% GST. According

The Authority for Advance Ruling ( AAR ), Uttarakhand has held that the pure food items supplied by a sweetshop-cum-restaurant treated as supply of service under the GST regime. In case of sweet shop cum

Consumer has discretion to pay ‘service charge’ or not, says Department of Consumer Affairs . A number of complaints from consumers have been received that hotels and restaurants are following the practice of charging 'service

The Gujarat Authority for Advance Ruling ( AAR ) has held that the supply of ice cream from outlets could not be treated as restaurant services. The applicant HRLP Restaurant P Ltd, was engaged in

The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that Yum! Restaurants (India) Private Limited and Yum! Restaurants Marketing Pvt. Ltd. does not constitute Dependent Agent PE (DAPE) in India. The assessee, M/s. Yum! Restaurants

The Central Board of Direct Taxes (CBDT) has mandated that the hotels / restaurants will be taxed for the additional income collected as service charges under the Income Tax Act, 1961. Last year, the Ministry

In the case of M/s, Bharat Hotel Limited, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) recently held that food preparations made in restaurants such as pastry, cakes, biscuits, cookies, chocolates etc are excisable goods.

The Chhattisgarh bench of the Authority of Advance Ruling ( AAR ) has recently ruled that, Supply and sale of sweets, namkeens, cold drinks and other edible items through restaurant by the applicant attracts GST

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax demand cannot be clubbed with the value of food items sold during mandap keeper service

The Government is likely to take strong action against restaurants hiking food prices despite the sharp cut in GST to 5%. In the meeting held on 10th November, 2017, the Council had recommended major relief

The Gujarat Authority for Advance Ruling ( AAR ) has held that the lower rate of 5% GST applicable to the food items “prepared and cooked” in the restaurant alone whereas, the sale of readily