9911796707
TMI Blog2024 (2) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... he Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Authority for Advance Ruling, Tamil Nadu, with the said questions. 3.1 The State jurisdiction Officer viz. the Assistant Commissioner (ST), Karumathampatti Circle, has stated that supply of outdoor catering is taxable at 5% without ITC and with ITC the GST rate is 18% and the HSN code for outdoor catering is 996334. The jurisdictional Officer also remarked that no proceeding on the issue related to the question raised by the applicant is pending in her jurisdiction. 3.2 The Joint Commissioner (ST), Erode Intelligence Division has also remarked that no proceeding relating to the question raised by the applicant is pending in her jurisdiction. 3.3 The Centre Authority vide letter dated 22.09.2023, has submitted that Outdoor cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 5.2 In terms of Section 97(2) of the CGST/TNGST Act, questions on which advance ruling is sought under the Act, falls within the scope of Section 97(2)(a), (b) & (e) of the CGST/TNGST Act, 2017, and therefore the application is admissible. 5.3. The Applicant furnished copy of template of agreement to be executed by them with their future clients and also stated that they are proposing to supply prepared food and beverages to the workers of large industries. On perusal of the template agreement submitted by the Applicant, it is inferred that they plan to supply prepared food and beverages to their clients, deliver the same to the client's premises but not involved in the distribution of food in the client's premises. Thus the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 996337 Other contract food services The explanation given in the explanatory notes to the services in respect of the heading 996337 states as follows: "996337 Other contract food services This service code includes food preparation and/or supply services based on contractual arrangements with the customer, at institutional, governmental, commercial or industrial location/s specified by the customer other than for transportation companies, on an ongoing basis; food service concession services, i.e. the provision of operating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of supply of unit accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (ii) Supply of 'restaurant service' other than at 'specified premises' 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or 2.5 -do- (iv) Supply of 'outdoor catering' at premises other than 'specified premises' provided by any person ... 2.5 -do- (v) Composite supply of 'outdoor catering' together with 2.5 -do- (vi) Accommodation, food and beverage ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tering service under a contract to Industries would not be covered under 'restaurant service'. The said activity of the Applicant would not be covered under 'outdoor catering service' as it is not an event based or an occasional service. It will not be covered under 'hotel accommodation' and also not a 'specified premises'. Thus the service to be undertaken by the Applicant does not fall under 7(i) to 7(v) of the description given in the said Notification. Therefore, we find that the catering services of the Applicant under a contract would be falling under entry No. 7(vi), being the residual entry and thereby attract 9% CGST and 9% SGST as per Notification No. 11/2017-State Tax (Rate) dated 30.06.2017. Base ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
