9911796707
TMI Blog2024 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ils provided by the taxpayer, it is found that they are engaged in counter sales of the above listed items in ready to eat condition to customers who consume at the counter. We also find that the supplied items carry no brand name. As per Annexure to Notification No 11/2017-Central Tax (Rate) dated 28-06-2017, Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food falls under HSN 996331. The apt classification for the service of serving of cooked items across the counter, which is provided by the applicant, is 996331. Applicable rate of GST on restaurant service - HELD THAT:- As per N/N. 11/2017-Central Tax (Rate) dated 28-06-2017, as amended by N/N. 46/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified the items. Further, no comments can be offered on the relevance of composition scheme without information on the total turnover of the applicant. - SMT. GAYATHRI P.G., AND SHRI. ABDUL LATHEEF, K, MEMBER Authorized Representative : Sri. Muhammed Abdul Hakkim, Authorized representative 1. M/S Devalokam Bakery, 24/2147, B7, opp. Indus Motors service centre Kunnumpuram - Civil Station Rd, Echamuku, Kunnumpuram, Thrikkakara, Kakkanad-682030 (hereinafter referred to as the applicant) is in the business of food products and registered under GST Act 2017 bearing GSTIN 32AATFD1308H1ZO. 2. In this ruling, a reference to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the correspond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav and Pav Bhaji cooked by them are supplied to customers in ready to eat fashion. They want clarity on whether these supplies attract GST rate at 5% or not, what is the GST rate applicable if it is restaurant sale and whether the HSN and tax rate determined by them is correct. The last question cannot be answered since they have not provided the HSN and tax rate under which they have classified the items. Further, no comments can be offered on the relevance of composition scheme without information on the total turnover of the applicant. 7.3. To come to a conclusion, since the items mentioned above are goods, the first point to decide is whether the supply constitutes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent is 5%, provided no ITC is taken on goods and services used in supplying the service. 7.4. From the above discussions, we are of the view that if the applicant falls within the above category, the rate of tax is 5%, without th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
