Meaning of ‘Restaurant’ under GST

The meaning of the restaurant is a place where meals are prepared and served to the customer - the respondent is running a bakery business where different items are sold on take away basis. Most of the items are not prepared in their premises. The serving of the items to the customer for taking the food in the premises is done to very few cases. Therefore, the establishment running by the respondent cannot be considered as Restaurant.

Pioneer Bakers – Odisha AAR