TMI Blog2020 (6) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the service. Ice cream and ice cream allied products sold in the parlour as such i.e. cups, cones, bars, sticks, novelties, litre packs, party pack and bulk packs etc. - HELD THAT:- These supplies since provided in parlours to customers for dining or take away purposes also fall under Sl. No. 7(ii) of Not. No. 11/2017-CT(R) dated 28.06.2017 (as amended), since the activities narrated under this head are covered under restaurant service . Accordingly, we hold that supplies under this category attract 5% GST w.e.f. 1.10.2019 without availability of credit of input tax as they fit in the definition of restaurant service and are not supplied in the specified premises. The same holds good for earlier period (i.e. from 15.11.2017 to 30.09.2019) also as the subject supplies fall under Sl. No. 7(i) of notification. Party orders: sale of bulk ice creams to caterers as takeaway - HELD THAT:- Ice cream in this case, is supplied by the supplier in bulk quantities to caterers, who in turn supply the same to their customers in party events. The said transaction visibly does not indicate involvement of any service and therefore the same has to be reckoned as supply of goods [i.e. ic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of ₹ 5,000/- for SGST and ₹ 5000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The concerned jurisdictional officer also raised no objection to the admission of the application. The application is therefore, admitted. 4. Brief facts of the case: The facts, in brief, that were reported by the tax payer in their application are as follows: a. M/s Sri Venkateswara Agencies is a partnership firm. The said firm are the distributors of SCOOPS brand ice cream and ice cream products are supplied by them to sub-distributors, hotels, party orders and retail outlets in Hyderabad. b. They deal with ice-cream products in various places such as Cream stone parlors, Scoops parlors, and sell ice cream to caterers and push cart vendors etc.; c. In Cream Stone Parlors, ice crea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T ARA-01, Payment Challans-SGST CGST, Acknowledgement for ARN-AD360618000816Z; 3. Details of outlets along with photographs 4. GST Registration Certificate; 5. Copy of Not. No. 46/2017-CT (R) dated 14.11.2017; 6. Copy of Advance Ruling No. KAR ADRG 68/2019-issued for M/s Hatsun Agro Product Ltd by the Authority on Advance Ruling, Karnataka. 8. Discussion Findings: We have carefully gone through the submissions made by the applicant in their application for advance ruling as well as at the time of personal hearing. The applicant sought for ruling with regard to the applicability of Not. No. 46/2017-CT(R), dated 14.11.2017, (Item No. 1) for certain specified activities. We notice that Not. No. 46/2017-CT (R), dated 14.11.2017 referred by the applicant is only an amending notification which amends the basic Notification No. 11/2017-CT(R), dated 28.06.2017 and the relevant part of the amendment was inserted under Sl. No. 7 of the said notification. As such, the applicability has to be reckoned with reference to Not. No. 11/2017-CT(R), dated 28.06.2017 (Sl. No. 7).Further, it is noticed that the said entry was amended from time to time, the last being done on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation .- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 6 (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 - (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation .- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 14 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] (iv) Supply of outdoor catering , at premises other than specified premises provided by any person other than - (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than - (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Not. No. 11/2017-CT(R) dated 28.06.2017 (as amended) which prescribes 5% GST[2.5% CGST +2.5% SGST] without input tax credit in respect of supply of restaurant services other than at specified premises . Restaurant service is defined at para 4(xxxii) of Not. No. 11/2017-CT(R) dated 28.06.2017 (as amended) as supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. Further, in terms of para 4(xxxvi) of the said notification specified premises means premises providing hotel accommodation services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. It is noticed that parlour would fall within the term eating joint and the supply of ice cream along with the service activities by the applicant therein squarely falls under the aforesaid definition of restaurant service . Further, as per the statement of the applicant, it can also be deciphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the guests. It is pertinent, in this context, to refer to para 4(xxxiii) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended), which defines the outdoor catering as supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. We opine that the activities mentioned by the applicant manifestly fall under the category of outdoor catering service in terms of the above definition. Further, as per Sl. No. 7(iv) of Not. No.11/2017-CT(R), dated 28.06.2017 (as amended) supply of outdoor catering , at premises other than specified premises provided by any person other than (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises attract 5% GST without input tax credit availment. As per the contents of the application, the suppliers, in the case on hand, are not located in specified premises and also do not provide hotel accommodation at specified premises . Hence, we hold that supply of ice cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 7(ii) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service. 3. Party orders: sale of bulk ice creams to caterers as takeaway. The provisions of Not. No. 11/2017-CT(R), dated 28.06.2017 (as amended) are not applicable. 4. Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste. Supply falls under Sl. No. 7(v) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 18% GST (9% CGST + 9% SGST) for the period from 15.11.2017 to 30.09.2019. Supply falls under Sl. No. 7(iv) of Not. No. 11/2017-CT (R), dated 28.06.2017 (as amended) and attracts 5% GST (2.5% CGST + 2.5% SGST) without availability of credit of input tax charged on goods and services used in supplying the service for the period from 01.10.2019. 5. Ice cream products of cups, cones bars, sticks, novelties etc. sold to pushcart vendors, who in turn sell to their customers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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