An Authority of Advance Ruling (AAR) said in a recent case that if a restaurant is run in the same premises as a sweet shop, GST should be levied at 5%.

2) supplies of sweetmeats by a restaurant could be treated as a restaurant service, the same by a sweetshop on a takeaway basis would normally attract the applicable rate of GST on the products being sold,

3) in your case there is no sitting facilities for customers . It would not be treated as restaurant 

According to a GST Council notification, any business with an annual turnover of Rs 40 lakh is liable to pay GST.

Samosa would be covered under HSN 2106,

2106 : Food Preparations Not Elsewhere Specified Or Included. 

GST@18% is applicable on the same.

No it wil not ne termed as restaurant as it requires many other conditions of getting the status of restaurant

Currently, branded snacks are taxed at 12% and pastries/cakes are taxed at 18%. On the other hand, GST rate inside restaurants is 5%. An Authority of Advance Ruling (AAR) said in a recent case that if a restaurant is run in the same premises as a sweet shop, GST should be levied at 5% applicable on all items.

For restaurants whether air-conditioned or not, GST rate is applicable at 5% without input tax credit facility. Thus a universal GST rate is applicable to the restaurants at 5%.

These restaurants have an option to opt for composition scheme if the turnover is below 1 crore in an F.Y. thereby reducing the compliance related to GST returns etc. and these restaurants can’t charge tax according to the GST act.

So we have cleared the part of GST applicability on the local sweet shops whether or not a restaurant.

HSN will be applicable in India after implementation of GST. India has already been using HSN system in the Central Excise and Customs regime. 

Provisions related to HSN under GST are given below:-

• Now the Govt. has given some relief to small taxpayer with annual turnover up to Rs 1.50 crores in preceding financial year need not be required to mention HSN code in their tax invoice.

• Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code.

• Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Adding new items in your sweet shop does not change the tax slab rate.

For all food items GST rate is 5%. Your sweet shop shall not be treated as restaurant. 

1. No sweetshop will not be considered as restaurant if he have no sitting facilities.

2. He should charge 5% GST on samosa and Pakodas, samosa can be covered under HSN 2106.

No, it is still a shop till not converted into restaurant through valid license. Samosha is cooked food, 18% GST may levy. 

Samosa can be covered under HSN 2106. There is no clarity of GST rate on hot snacks like Dhokla, Jalebi, Samosa, Kachori etc. Since it is not a restaurent, he can charge 5% just like on Vada-Pav etc.

The government has categorised items in five major slabs - 0%, 5%, 12%, 18% and 28%. No tax will be imposed on items like jute, fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi.

you can get GST REGISTRATION as long you provide proper address proof like property tax electricity bill along with rental agreement if the premise is rented

If you dont have sitting area and its counter sale, it won't be considered as restaurant. However, samosa can be covered under HSN 2106.