9911796707
TMI Blog2021 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a registered private limited company engaged in providing accommodation, food and beverages service, under SAC 9963, at the business premises situated at No.3, Nazarbad Main Road, Mysore-570010. The applicant proposes to open a stand-alone Restaurant at Sri Chamarajendra Zoological Gardens, a unit of Zoo Authority of Karnataka, Mysore which is a government body. The Zoo authorities insisted the applicant to charge 5% GST, on the supplies made from the Zoo premises, on treating the said service as deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y part of the proposed restaurant. Food will be prepared inside the restaurant situated in the premises of Zoological garden. The applicant serves the food to customers directly inside the Restaurant situated at Zoo premises and collects the food bill proceeds. 4.3 The applicant pays monthly rent for the restaurant premises taken on lease from Sri Chamarajendra Zoological Gardens as per the Lease agreement entered with Zoo Authority of Karnataka. The applicant does not utilize the existing premises (present registered premises) where accommodation and restaurant services are provided. 5. APPLICANT'S INTERPRETATION OF LAW: The applicant is of the opinion that the applicable GST rate is 5%, without availing input tax credit, for the sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) which is as under: Explanation : (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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