Classification of Supply - sale from the portion of the ...

GST

March 26, 2021

Classification of Supply - sale from the portion of the sweetmeats and bakery shop - input tax credit - Supply of food and beverages from the sweetmeats counter by the applicant, where the customers have not been provided with any services in relation to consume the same in the premises, shall be categorized as supply of goods and the applicant is eligible to avail input tax credit in respect of such supply of goods subject to conditions as laid down in Chapter V of the GST Act and rules made there under. - Supply of food and beverages to the auditor, guests/ parents on programme days, as it appears from the agreement shall be treated as ‘outdoor catering’ and shall attract tax @ 5% of GST - AAR

View Source

← Previous Next →

Classification of Supply - sale from the portion of the ...

GST

March 26, 2021

You may also like:

Classification - import of Bakery Shortening - Fats and oils are essential ingredients in nearly all bakery products. Actually common fats used in bakery product are...

TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the...

Supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from sweetshop which also runs a restaurant - bundled services - The supply...

Rate of Tax (VAT) - KVAT - all margarine, except liquid margarine, were liable to attract higher rate of tax and there cannot be any distinction between "table...

Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay...

Amount paid to the tenants for evicting the shops while computing gains earned by assessee on sale of shops allowed as deduction - AT

Exemption from GST - Supply of biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS distributors - Supply of goods through PDS is not exempted

Classification of service - arranging the client’s accommodation in hotels - input tax credit of GST charged by the hotels - The Applicant’s supply is specifically...

Classification of goods - Input Tax Credit - waste or not - Mahua De-oiled cake/ De-oiled Rice Bran - GST @ 5% is applicable on the supply of de-oiled Mahua cake - ITC...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Quick Updates: