TMI Blog2023 (1) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... tters which are not sorted out - In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies already being undertaken, GST being paid and GST returns has been submitted. Hence, the case is out of the purview of the Advance Ruling. - RAJ/AAR 2022-23/19 - - - Dated:- 11-11-2022 - UMESH KUMAR GARG AND M.S. KAVIA, MEMBER Present for the applicant : CA, Shuchi Sethi. Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontainers or packaging having a shelf life as applicable for the food item. The preparations may be sent to the outlets in packed form to be offered to the customers as such or to be further processed for offering the food items or dishes at the choice and desire of consumers. For example, the central kitchen procures the raw materials like flour, spices etc., at the central kitchen to be used for cooking of multiple items. The central kitchen gets the preparations ready in different forms, some of the examples are: The central kitchen prepares some items like gravies etc. which are sent to the outlets for further cooking, mixing and preparing dishes to be offered to the consumers. The central kitchen prepares some items like burger buns, bread loaf which are sent to the outlets and the outlets would use them to assemble/garnish the food items to offer dishes as per the choice of consumers. The central kitchen prepares some food items like cakes on which the cooking process are carried out at the central kitchen and they are sent to the outlets for display and offering to consumers. The cakes may be further worked upon to prepare and display pastries at the outlets. Tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astructure for the consumption of food. Take Away: Under this method, customers can visit the eating joint, avail of the infrastructure facilities, look around for the entire display of food items and complete menu available and opts to get the food packed for consume later at desired location as per their own convenience. Delivery (Own or through Food Delivery Apps): Under this category, the customers are provided with a facility to place their orders over call, Whatsapp, Swiggy, Zomato or through any other mode of communication, which are then delivered directly to the respective address provided by them. The applicant procures raw materials, equipments and machinery for preparation and display of food items, take premises on rent, incur expenses for designing of the premises as per standard infrastructure, repair and maintenance of the premises and the machinery, hiring of manpower for the designated roles and various other administrative expenses. B interpolation and understanding of applicant on question rose in brief. In this case applicant claimed that applicant is eligible to sought clarification from advance ruling in light of sub section (c) of section 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mended time to time and are taxable at the rate of 5% (without ITC). 2) The classification and applicable tax rate on the supply made by the applicant? The instant case supply made by the applicant is classifiable under Chapter, Section or Heading 9963 under Si. No. 7(ii) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 as amended time to time and is taxable at the rate of 5% (without ITC). 3) if the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant -It is submitted that as the supply in the instant case will be treated as Supply of 'restaurant service' as per clause (b) of entry 6 of the Schedule II to section 7 of the CGST Act, 2017 therefore, it will attract 5% GST (2.5% CGST + 2.5% SGST) provided that credit of input tax charged on goods and services used in supplying the service has not been taken. 4) If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant? As the supply in the instant case will be treated as Supply of 'restaurant service' as per clause (b) of entry 6 of the Schedule II to section 7 of the CGST Act, 2017 therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken places since long back and to interfere the matter which already taken place is out of preview of Advance Ruling and can only be decided by competent authority under which jurisdiction of GST paid and GST returns has been submitted. 4) We shall now examine the provisions of laws as laid down under the GST Act for the purposes of advance rulings. Chapter XVII of the GST Act comprising of Sections 95 is relevant provisions for advance ruling purposes. (i) As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant and Authority means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant i.e. in the subject case this application can be entertained only if the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant itself. In this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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