Sale of packaged food and online food delivery

Anshu Gupta (Student of ca final) (28 Points)

21 January 2021  
whether sale of packaged food or online food delivery through e-commerce operator is supply of goods or services ?

whether online food delivery through own website is supply of
goods ? or
service ? or
composite supply of goods (food supply and transportation ) where principal supply is supply of food ?

For restaurants registered under Composition scheme, whether tax rate of 1% on taxable supply is to be applied for supply of packaged food as prescribed for trader or 5% on aggregate value of supply (or only value of restaurant services )as prescribed for restaurant services ?