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Bakery and restaurant

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in one place bakery opened without service composition at 1%

for same gstn can we open services of resturant in a other place under composition??
Replies (4)
Quick Summary
Query on GST composition scheme for bakery and restaurant under same GSTIN at different places. Discussion highlights that bakery (goods supply) can be under 1% composition, restaurant services under 5% composition, and both may operate under same registration depending on structure and activity.

In My opinion no separate registration required,

  1. In Bakery only a supply of goods i.e. food items but there is no element of supply of service. Hence @ 1% GST payable under the composition scheme, in the Traders category.
  2. In Restaurant service  Supply of bakery products,  packaged food being namkeen, sweet, bakery product is being sold by the restaurant the same will be taxable @ 5% without ITC under composition scheme in the Restaurant  Services category  additionally remember that if bakery and restaurant at same premises than composite supply cover @ 5% in Restaurant service.
Composition and regular return are two ways

Yes. There is no restriction.

You can pay GST at 1% on sale of products and GST at 5% in restaurant services. Both under composition scheme of a single GST registration.

Bakery and restora


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