17 October 2013
Respected Judiary
Kindly inform me that whether the S.T is chargeble on food purchased from A.C restaurant but it is being consumed in home.
Thanking You
Nitin
17 October 2013
Most probably no. Please refer to TRU letter no d.o.f. 334/2/2011-TRU:
"The levy is intended to be confined to the value of services contained in the composite contract and shall not cover either the meal portion in the composite contract or mere sale of food by way of pick -up or home delivery, as also goods sold at MRP"