GST appellate body clears air on tax credit for sweet shop vs restaurant

An owner of a restaurant and sweet shop who runs both set-ups from the same premises will be eligible for input  tax credit  (ITC) for his sweet shop under the  GST  regime, as long as the accounts of the two businesses are maintained separately, at least in Uttarakand. The  appellate authority for advance ruling (AAAR) of the state set aside AAR ruling in this matter…