Ques: If i sell a pastry / brownie / any item made out of chocolate at my bakery shop, GST rate to be applied? If i sell the same product in a restaurant , GST rate to be applied?IF I sell aerated beverages in my restaurant , GST rate to be applied? If i sell coffee based products, like cold coffee, hot coffee, GST rate to be applied?

Ans:

• Sale of pastry / brownie / any item made out of chocolate – 18% (1%, if opted for composition scheme)
• Sale in a restaurant  (Standalone Restaurants including takeaways)  – 5% (without ITC)
• Sale of coffee based products, like cold coffee, hot coffee –  5% (without ITC)
• Aerated beverages – 5%  (without ITC)