Pani Puri, Bhel Puri, Masala Puri and Other Chaat Items cooked and Sold at Separate Counter attracts 5% GST as Restaurant Service: AAR

The Authority for Advance Rulings (AAR) ruled that chaat items like Pani Puri, Bhel Puri, and Masala Puri, when cooked and sold at a separate counter, attract a 5% GST as they qualify as restaurant services. This ruling provides clarity on the taxability of such food items under the GST regime, emphasizing that even if the items are sold at separate counters, they are still considered part of restaurant services, thus attracting the applicable GST rate.