Sale through E - Commerce

Shop sale ..........

Shop sale

It will be treated. as shop sale .
Reference :
AAAR in case of M/s Kundan misthan Bhandar : The goods sold over the counter have nothing to do with the restaurant part. Their sale can’t attract 5% tax. In this case their respective rates, as an item will be relevant.
The supply of a bunch of items from the counter wont attract the composite supply provision. It will get covered in mixed supply. In this case the tax rate of item having the maximum will be relevant. As per the provisions of section 8 of CGST Act, tax rate of highest rate item will be applied on entire supply.

hsn code and gst rate of e commerce sale