iTC on pastries manufacturing

[Kishore Dintakurthi]

A regular dealer is making pastries and sell them thru Zomato swiggy.

Applicable gst rate is 18% with HsN 1905

He is eligible to claim itc on his purchases.

Is my understanding correct?

Pls express views

AI Summary

Pastry Dealer's GST Rate Set at 18% with HSN Code 1905, ITC Eligibility Confirmed Under Section 16 of CGST/SGST Act. A regular dealer manufacturing pastries and selling them through platforms like Zomato and Swiggy inquires about the applicable Goods and Services Tax (GST) rate and Input Tax Credit (ITC) eligibility. The consensus among respondents is that the applicable GST rate is 18% with HSN Code 1905, and the dealer is eligible to claim ITC, subject to Section 16 of the CGST/SGST Act. The confusion arises from the 5% GST rate applicable to restaurant services without ITC, which does not apply in this case since the pastries are not sold as part of restaurant services.