02 March 2026
"Restaurant service" means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. Keeping in view whether Supply of Fresh Fruit Juice by Juice center will be covered in this service taxable @ 5% without ITC OR as Goods taxable @5% as per Notification No 09/2025 SN-133 HSN-2009 -Fruit or nut juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. Kindly share opinion
03 March 2026
Under the 2026 GST 2.0 regime, a Juice Center serving fresh sugarcane or fruit juice is classified as Restaurant Service (SAC 9963). It is taxable at 5% without Input Tax Credit (ITC). While Notification 09/2025 also lists fruit juices at 5%, that specifically refers to the supply of juice as "Goods" (usually packaged). For an outlet that prepares and serves juice, the Service classification is the standard choice.