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Sale of packaged food and online food delivery


Anshu Gupta (Student of ca final)     21 January 2021

Anshu Gupta
Student of ca final 
 23 points

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whether sale of packaged food or online food delivery through e-commerce operator is supply of goods or services ?

whether online food delivery through own website is supply of
goods ? or
service ? or
composite supply of goods (food supply and transportation ) where principal supply is supply of food ?

For restaurants registered under Composition scheme, whether tax rate of 1% on taxable supply is to be applied for supply of packaged food as prescribed for trader or 5% on aggregate value of supply (or only value of restaurant services )as prescribed for restaurant services ?




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