TMI Blog2022 (1) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of sweets, he can opt to pay GST at one per cent. of the turnover subjected to the condition mentioned in the Notification No. 8/2017 (Central Tax) dated: 27.06.2017 and further amended notifications. - KAR ADRG 79/2021 - - - Dated:- 31-12-2021 - DR. M.P. RAVI PRASAD AND SRI. T. KIRAN REDDY MEMBER Represented by : Sri Suresh, Proprietor ORDER UNDER SECTION 98(4) OF THE CGST AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act respectively). The Applicant is running sweet stall and is engaged in manufacturing of sweets and doing counter sale on retail basis. 3. The applicant has sought advance ruling in respect of the following question: i. For Composition tax payers what is the applicable rate of GST for the manufacturing of sweet and namkins and selling the goods over the counter not having any facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l turnover, as he is a manufacturer of sweets and not providing any goods for human consumption at the place of shop. PERSONAL HEARING/ PROCEEDINGS HELD ON 26-11-2021 6. Sri Suresh, Proprietor appeared for personal hearing proceedings held on 26.11.2021 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 7. At the outset we would like to make it clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing counter sales. The applicant wishes to know the rate of GST applicable on the same. 10. As per Notification No. 8/2017-Central Tax dated: 27.06.2017, an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the central tax payable by him, an amount calculated at the rate of,- (i) one per c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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