classification of supply

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..... classification of supply
Query (Issue) Started By: - Bharat Cholleti Dated:- 15-9-2021 Last Reply Date:- 18-9-2021 Goods and Services Tax - GST
Got 5 Replies
GST
Dear Sir In a Bakery there is eating facility some chairs and tables were kept if they wish they can eat then and there or it can be takeaway but there is no service of food sold in the bakery how to treat the supply either .....

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..... goods or service. mere eating facility does it constitute a service without being service. In some other bakeries there is partial service and partial takeaway in a composition scheme can we charge 5% on service and takeaway @1%? Please clarify. Reply By Shilpi Jain: The Reply: Service element does not lie only in the service of food at the table. It can also be by way of providing a seating a .....

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..... rea with the other facilities like ambience, cutlery, etc. So it will still be a service with 5% liability. Reply By Shilpi Jain: The Reply: Ideally speaking, takeaway should be liable as sale of goods, however a different intention seems to come from the GST Council minutes. So safer would be to treat the takeaway also as liable to 5% only. In case you wish to pay tax @ 1% then there could be .....

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..... dispute from department. Have a look at the below article for further material to support 1%. Reply By Bharat Cholleti: The Reply: Thank you mam Reply By KASTURI SETHI: The Reply: I concur with the views of Madam Shilpi Jain. Also go through the following decisions of AARs :- (1) Applicant Manoj Mittal 2021 (3) TMI 1093 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL (Decided on 22.3.21). (2) Ap .....

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..... plicant :SRI VENKATESHWARA AGENCIES 2020 (6) TMI 163 - AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA decided on 02.3.20 Reply By Bharat Cholleti: The Reply: Thank you so much sir
Discussion Forum - Knowledge Sharing .....

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