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2021 (3) TMI 143 - AAR - GSTClassification of goods - rate of GST - supply of food inside the restaurant (branch) situated in zoological garden - HELD THAT:- The applicant, as admitted, is already registered under GST, providing accommodation, food & beverage services, falling under SAC 9963 and is discharging GST @ 18% on the said services, in terms of entry number 7 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended - The authorised representative during the personal hearing expressed that they intend to obtain separate registration for the impugned services at the Zoo premises, as the said service is a different vertical of business, in which case the impugned services are covered under 'Restaurant Service other than at specified premises', under SAC 9963 and is exigible to GST @ 2.5%, in terms of entry number 7 (ii) of the Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, as amended; subject to condition that credit of input tax charged on goods and services used in supplying the service has not been taken tax and also subject to explanation (iv). Alternately, if the applicant intends to amend the existing registration to include the premises at Zoological garden, Mysuru, then two options are available to the applicant, which are as under: (i) The applicant need to maintain separate accounts for the individual premises or (ii) The applicant need to reverse the input tax credit in terms of Rule 42 & 43 of CGST Rules 2017, in case they maintain common account for both the premises and avail the input tax credit. Even in both the above cases, the applicant has to pay GST @ 5%, on the supplies made at the impugned premises at Zoological garden, Mysuru.
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