Pioneer Bakers ., In re

Date: December 17, 2024

Court: Appellate Authority for Advance Ruling
Bench: Odisha
Type: Advance Ruling
Judge(s)/Member(s): M S Reddy, Yamini Sarangi
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Subject Matter

Bakery items consumed on-premises could indeed be considered restaurant services

Composite SupplyComposition Levy

Summary

In the case of M/s Pioneer Bakers, a bakery operating under the "Go-Cool" brand in Odisha, the business sought an advance ruling regarding the classification of their products and services for GST purposes. They inquired whether their offerings, incl…

FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,  ODISHA (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia  and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particular…

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