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TMI Blog2019 (10) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... of CGST Act,2017 KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5000/- each under the CGST Act and the KGST Act. 2 The Applicant is a Private Limited company is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following questions: a) Applicability of rate of GST on the packed food products b) Admissibility of input tux Credit on the packed food products sold. 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that they are in the business of preparation of beverages Hot Chai, Iced Chai and shakes, Cakes and Savoury, Breaf fast, Maggi, Bun Maska a the Chai poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput tax credit of warehouse, offices, other goods and services which are used in the furtherance of business. They have also submitted that the applicant is discharging GST @5% applicable for restaurant business and regular rates for traded food products, e. The applicant has sought an advance ruling to confirm the business model in connection with the packed traded products sold in the outlets where GST is collected at applicable rates and input credit availed relating to the said business. 4. FINDINGS & DISCUSSION: 4.1 The applicant has not sought any advance ruling in respect of the prepared and served food and drinks and hence the same is not considered here. 4.2 The packaged goods enlisted by the applicant like loose leaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mess, canteen, etc. But the first few lines of this Notification states as under ". . . . hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of, scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table". (emphasis supplied) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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