GST on food and beverages

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    gstkrk
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    XYZ having a shop where they sale across the counter namkeen and sweetmeats. They also had a separate pani puri, shev puri counter in the same shop where people either eat the same by sitting on a cement platform made or take a parcel of the same. 1) Will the pani puri, shev puri counter fall under the category of “restaurant, eating joint including mess, canteen” as per Sr. No.7 of Notification No. 11/2017-Central Tax (Rate) and will attract 5% without ITC or 2) the normal Tariff Rate of pani puri, shev puri with ITC facility will get attracted?

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