TMI BlogRegarding Home Delievery Service under restaurentX X X X Extracts X X X X X X X X Extracts X X X X ..... Please confirm of GST Rate for home delievery service on regular and composition dealer Virender Kumar 9818109055 - Reply By KASTURI SETHI - The Reply = Definition of 'Restaurant Service' given in para 4(xxxii) of Notification No.11/17-CT(Rate) dated 28.6.17 as amended up to 26.3.20 includes/covers home delivery service also . Rate of GST is 5% .See serial no.7(ii) of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.11/17-CT(T) dated 28.6.17 . For composition Scheme 6% (3% +3%). - Reply By Shilpi Jain - The Reply = In my view home delivery service of food would be a supply of goods. Though the GST Council is of a different recommendation to treat it as a supply of goods. This also becomes evident from the the changes recommended by the 45th GST council meeting where the cloud kitchens are sought to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxed at 5% as restaurant service.Please go to the article in the below link - Reply By KASTURI SETHI - The Reply = Madam Shilpi Jain, Please post web-link of the article referred to. - Reply By Shilpi Jain - The Reply = I had posted the link but I think it must have been deleted by TMI since it is a link of another website. You could Google supply of food with my name y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ou would be able to get the article - Reply By KASTURI SETHI - The Reply = Dear Querist, It is a composite supply. Principal supply is Restaurant Service (Home Delivery Service). It is worthwhile to go through the following decision of AAAR, Uttarakhand. 2019 (5) TMI 312 - APPELLATE AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND IN RE : KUNDAN MISHTHAN BHANDAR - Reply By Shilpi Jain - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Reply = As per the clarification issued today by a circular, cloud kitchens which only prepare food and do home delivery are also considered to be falling under restaurant service of 5% merely because the explanatory notes to the HSN include food delivery services!!! - Reply By KASTURI SETHI - The Reply = Otherwise also, the decision of AAAR Uttarakhand in respect of Kundan Mishtan Bhandar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was accepted by the department. It was not reviewed as per status in EXCUS DVD. - Reply By Shilpi Jain - The Reply = AARs do not many times depict the correct legal position. They are very popularly referred to as Adverse Advance Rulings. We have also noted contradictory rulings for the same issue. Department needs to look do a research on the settled legal precedents and amend law or amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the circular to avoid disputes/litigations. - Regarding Home Delievery Service under restaurent - Query Started By: - VIRENDER KUMAR Dated:- 29-9-2021 Goods and Services Tax - GST - Got 8 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 X X X X Extracts X X X X
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