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TMI Blog2021 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ises, as the said service is a different vertical of business, in which case the impugned services are covered under 'Restaurant Service other than at specified premises', under SAC 9963 and is exigible to GST @ 2.5%, in terms of entry number 7 (ii) of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended; subject to condition that credit of input tax charged on goods and services used in supplying the service has not been taken tax and also subject to explanation (iv). Alternately, if the applicant intends to amend the existing registration to include the premises at Zoological garden, Mysuru, then two options are available to the applicant, which are as under: (i) The applicant need to maintain separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore which is a government body. The Zoo authorities insisted the applicant to charge 5% GST, on the supplies made from the Zoo premises, on treating the said service as deemed canteen service and hence has sought advance ruling in respect of the following question: What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden. 3. Admissibility of the application: The applicant filed the instant application in relation to determination of the liability to pay tax on the proposed Restaurant services and sought advance ruling in respect of the questions on the issues covered under Section 97 (2) (e) of the CGST Act 2017. Thus the application is admitted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmodation and restaurant services are provided. 5. APPLICANT'S INTERPRETATION OF LAW: The applicant is of the opinion that the applicable GST rate is 5%, without availing input tax credit, for the supply of food inside the restaurant (branch) situated at Zoological Garden, Mysuru. PERSONAL HEARING: / PROCEEDINGS HELD ON 16-12-2020 6. Sri. Ravindra. A, Manager and Authorised Representative of the applicant appeared for personal hearing proceedings held on 16.12.2020 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 7. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation : (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. 10. Alternately, if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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