Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

GST on food and beverages

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... XYZ having a shop where they sale across the counter namkeen and sweetmeats. They also had a separate pani puri, shev puri counter in the same shop where people either eat the same by sitting on a cement platform made or take a parcel of the same. The GST rate for pani puri, shev puri will be 5% or 18%? - Reply By Nandan Khambete - The Reply = As per my opinion, it can be considered as Restauran .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t and 5% GST charged. Restaurant per se is not defined but word Restaurant is generally defined as a place where you can eat food and pay for it. Also, the shop must be having Shops Establishment act license. Hence 5% in my opinion. - Reply By KASTURI SETHI - The Reply = Dear Sir, This issue has been discussed in the decision of AAR Uttarakhand 2018 (19) G.S.T.L. 356 (A.A.R. - GST) = .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2018 (11) TMI 1266 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTARAKHAND - Reply By KASTURI SETHI - The Reply = Dear Sir, Also peruse para 5.1 of the following AAR, Tamil Nadu: Relevant extract para 65.28 29 of 23rd GST Council Meeting held on 10.11.17 The take-away food from a restaurant shall have similar tax treatment as that for the restaurant. Outdoor catering shall, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... however, attract tax at the rate of 18% with input tax credit and there would be no change in composition scheme for restaurant. 2018 (17) G.S.T.L. 171 (A.A.R. - GST) = 2018 (9) TMI 1335 - AUTHORITY FOR ADVANCE RULING, TAMILNADU IN RE : GOODWILL INDUSTRIAL CANTEEN - Reply By Ganeshan Kalyani - The Reply = The ruling shared by Sri Kasturi Sir clears the air. Relevant decision to the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... query. - GST on food and beverages - Query Started By: - Kaustubh Karandikar Dated:- 2-7-2019 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates