The supply of food may take many forms. Supply may be undertaken in restaurants or as a takeaway or as home delivery. Supply may be undertaken from the premises not belonging to the supplier or in various means of transportation such as trains. Supply may be undertaken over the counter. Now the determination of whether the supply in question is a supply of goods or a supply of services is critical. This is so because several provisions of the GST law including the determination of the applicable rate of tax hinges on the characterization of the supply in question.
Source CA Abhay Desai
