Home Case Index All Cases GST GST + AAR GST - 2019 (3) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1474 - AAR - GSTClassification of supply - composite supply or not - Rate of GST - restaurant service offered along with the supply of food, services like valet parking, music, decoration and other such services associated with organizing social gatherings etc. - input tax credit for services other than the supply of food - bundling of services - Held that:- Supply of food, by way of or as part of any service or in any other manner whatsoever, is a composite supply, which shall be treated as service in terms of Para 6(b) of Schedule II of the GST Act. It is classifiable under SAC 9963 and taxable under different clauses of Sl No. 7 of the Rate Notification. If food is supplied by way of or as part of the services associated with organizing social events at the club premises, together with renting of such premises, it will be taxable under Sl No. 7(vii) of the Rate Notification. Supply of any other goods in such an event will also be taxable under Sl No. 7(vii) of the Rate Notification - All other services offered by the Applicant, being services of a membership organization, are classifiable under SAC 9995 and taxable under Sl No. 33 of the Rate Notification. They include swimming and other facilities and services that are not bundled with the supply of food and charged separately, whether or not provided at the restaurant or at any other place. If the Applicant charges GST under Sl No. 7(i) of the Rate Notification on his supplies from the restaurant, he will not be able to claim a credit of input tax on such supplies - The Applicant should apply the provisions under section 17(2) & (6) for apportionment of the input tax credit, treating supplies, if any, taxable under Sl No. 7(i) of the Rate Notification, as exempt supplies.
|