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2019 (10) TMI 758 - AUTHORITY FOR ADVANCE RULING, KARNATAKARate of GST - prepared and served food and drinks - input tax credit - HELD THAT:- The packaged goods enlisted by the applicant like loose leaf masala tea, Assam Premium Tea, etc are not articles of foods and drinks sand are covered under goods. The supplies of such commodities are supplies of goods. They are covered under Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and under Notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 - the transaction is covered under (c) as the transaction is supply of goods by a restaurant, eating joint including mess, canteen, etc. Since this notification is applicable only to supply of services and not supply of goods, only Notification No. 1/2017- Central Tax (Rate) is applicable and hence all the supply of goods which are enlisted in the list produced by the applicant are taxable as supply of goods and at rates applicable as per Notification No. 1/2017- Central Tax (Rate) dated 2806.2017 and amended from time to time. Input tax credit - HELD THAT:- Since the goods are supplied and output taxis payable on the same, the applicant is eligible to take applicable input tax credit which is admissible as per the GST Laws.
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