Gujarat AAR holds that the sale of over-the-counter readily available food and beverages qualify as a supply of goods and not restaurant services
Facts of the case
● The Applicant is in the restaurant business which offers a variety of food items including food and beverages prepared and served at a restaurant as well as readily purchased food and beverages sold over the counter.
● The infrastructure facility is uniformly offered to all the customers irrespective of whether they choose to consume food/beverages at the restaurant premises or take it away for consumption elsewhere. The element of service i.e., the customer using infrastructure of restaurant is included in the pricing of
