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TMI BlogCertain Activity or Transaction whether it is Supply of Goods or Services- Para 6 Schedule II Read with Section 7(1A)X X X X Extracts X X X X X X X X Extracts X X X X ..... n defined in Schedule II whether it is Supply of Goods or Services - As per para 6 of Schedule II of CGST Act - Composite supply (a) Works Contract - Supply of service Works contract as defined in clause (119) of section 2 , Works Contract means a contract for building, construction fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. The Works contract in relation to movable property under the post-GST regime shall be evaluated under the concepts of 'mixed supplies' and 'composite su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourism Corporation Ltd. or their licensees, whether in trains or at platforms . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Supply of outdoor catering , at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accommodation at specified premises , or suppliers located in specified premises . 9 - Definition of various terms used in the Entry no. 7 vide clause no. 4 of Notification No. 11/2017-CT Tax (Rate) , dated 28 th June, 2017 , as amended from time to time. (xxxii) Restaurant service means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, 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. (xxxiii) Outdoor catering means supply, by way of or as part of any service, of goods, being food or any other article for human consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable on inputs including capital goods and in turn if they supply food to the doctors and their staff; such supplies, even when not charged, may be subjected to GST. (3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable. 3. GST rate applicable on supply of food and beverage services by educational institution [ Circular No. 85/04/2019- GST Dated 1st January, 2019 ] Supply of all services by an educational institution t its students, faculty and staff is exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Sl. No. 66. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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