Question3:

 I run a food counter from where I sell food items like sabji roti thali etc. It is only take away counter, no sitting and eating allowed neither we give them table. What rate of composition tax would be applicable 2 % or 5%

Answer:  

When you are running take away counter without serving food in any form then it is not service and  there is no composite supply. Please see Clause (6) Schedule ii to the CGST Act The same is reproduced below

6. Composite supply The following composite supplies shall be treated as a supply of services, namely:'

(a) works contract as defined in clause (119) of section 2; and

(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. Under these circumstances the rate of tax applicable to product will apply If you are going for composite levy then the rate applicable to manufacture of goods will apply So you have to pay GST @ 2 % as per section 10(1)(a). (Reply dt. 01/11/2017)