TMI Blog2024 (2) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... ice' as it is not an event based or an occasional service. It will not be covered under 'hotel accommodation' and also not a 'specified premises'. Thus the service to be undertaken by the Applicant does not fall under 7(i) to 7(v) of the description given in the said Notification. Therefore, the catering services of the Applicant under a contract would be falling under entry No. 7(vi), being the residual entry and thereby attract 9% CGST and 9% SGST as per Notification No. 11/2017-State Tax (Rate) dated 30.06.2017. - SMT. D. JAYAPRIYA, I.R.S., AND SMT. T INDIRA, MEMBER 1. Any appeal against this Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai under Sub-section (1) of Section 100 of Central Goods and Service Tax Act / Tamil Nadu Goods and Service Tax Act 2017 ( the Act in short) within 30 days from the date on which the ruling sought to be appealed against is communicated. 2. In terms of Section 103(1) of the Act, this Advance ruling pronounced by the Authority under Chapter XVII of the Act shall be binding only- (a) on the applicant who had sought it in respect of any matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC and with ITC the GST rate is 18% and the HSN code for outdoor catering is 996334. The jurisdictional Officer also remarked that no proceeding on the issue related to the question raised by the applicant is pending in her jurisdiction. 3.2 The Joint Commissioner (ST), Erode Intelligence Division has also remarked that no proceeding relating to the question raised by the applicant is pending in her jurisdiction. 3.3 The Centre Authority vide letter dated 22.09.2023, has submitted that Outdoor catering services will attract 5% GST provided that credit of input tax charged on goods or services used in supplying the services has not been taken (Reference: Explanation No.(iv)) vide Notification No. 20/2019-CT(Rate) dated 30.09.2019, w.e.f. 01.10.20199 amending the principal notification No. 11/2017-CT(Rate) dated 28.06.2017. He stated that the HSN code for the same is 996334 and the latest Notification in this regard is Notification No. 20/2019-CT(Rate) dated 30.09.2019. Further, it was also stated that no proceeding on the issue related to the question raised by the Applicant is pending. 4. The Applicant, after consent, was given an opportunity to be heard in person on 10.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. From the above, we find it is evident that the activity to be undertaken by the Applicant viz. supply of food and beverages for a consideration is 'supply of service'. 5.4 To decide the Tariff/Service code, we find that the Annexure to the Notification No. 11/2017-CT(Rate) dated 28.06.2017 lists the classification of services and the relevant chapter, Section Heading or Group, the relevant portion of which is reproduced under: Annexure: Scheme of Classification of Services Sl. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 996337 Other contract food services The explanation given in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; other than at 'specified premises' 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or 2.5 -do- (iv) Supply of 'outdoor catering' at premises other than 'specified premises' provided by any person ... 2.5 -do- (v) Composite supply of 'outdoor catering' together with 2.5 -do- (vi) Accommodation, food and beverage services other than (i) to (v) above 9 - The explanation given in the said Notification for various terms are as follows: - (xxxii) 'Restaurant service' means 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 consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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