ITC eligibility of restaurant when food is purchased from another restaurant

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A chain of restaurants has one central kitchen in Pondicherry (close to the Tamilnadu border) for supplying food (in fully cooked and semi-coooked form) to outlets located in Pondicherry. Since one outlet in Tamilnadu is located near the Pondicherry border, food from this main kitchen is also supplied to the outlet in Tamilnadu for which 5% IGST is charged by the Pondicherry Main Kitchen. The outl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... et located in Tamilnadu receives the food from Pondicherry Main Kitchen and uses it to supply food to end consumers who visit the outler. Can the Tamilnadu outlet avail ITC on the food received from Pondy Main Kitchen since it is being used by it to resupply the same food to end consumers by charging 5% GST? - Reply By Kiran Tahelani - The Reply = According to sr. no 7 of the Notification no 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1/2017 read with explanation no (iv), ITC is not available to the restaurant service provider. - Reply By Padmanathan Kollengode - The Reply = Agree with Ld expert. No ITC can be availed where the food is supplied to customer at 5%. - Reply By Shilpi Jain - The Reply = Maybe a representation should be made to the Govt. to enable credit in this regard. Also there is lot of confusion regarding .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... taxability for this industry. Whether at all the supply made by the Pondicherry unit can be regarded as a restaurant service and so taxing it at 5%? - ITC eligibility of restaurant when food is purchased from another restaurant - Query Started By: - Palanisamy KS Dated:- 12-4-2023 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rt, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X