Whether supply of food items as takeaways is treated as supply of goods?
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When food items are supplied as takeaways and the business premise doesn’t provide any facility to the customers to consume the same over there then such supply is treated as supply of goods i.e. such a supply will not get covered within the ambit of restaurant services.
Same is evident from the definition of restaurant services as per the explanation given in N/N 20/2019-CT(R) which reads as “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.”
Thus, when food items are supplied as takeaways without any facility being provided by the supplier to consume the same at the very place of business of supplier then supply is treated as supply of goods.The same was held by order no. 18/WBAAR/2020-21.
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