GST Rates on pizza vary on the basis of how they are prepared and sold. A pizza purchased and eaten within a restaurant attracts 5% GST, the pizza base bought separately attracts 12% while a pizza delivered at home attracts 18% GST.
Pizza toppings face 18% GST rate as their preparation method is different from that of a pizza. The AAAR considered all the ingredients used in a topping and concluded that while a pizza topping is sold as a “cheese topping” it’s not really cheese and hence should attract higher taxes.
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