Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The case involves the classification of supply of goods or services including Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji without a brand name. It was determined that these items fall under the restaurant sales taxable at 5% GST rate. The service of serving cooked items across the counter is classified under HSN 996331. The applicable GST rate for restaurant services is 5% without input tax credit unless provided by specified establishments with a tariff above a certain threshold. If services are from specific premises, the rate is 18%. The ruling on HSN code and tax rate was inconclusive due to missing details. The decision was made by the Advance Ruling Authority.
The case involves the classification of supply of goods or services including Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji without a brand name. It was determined that these items fall under the restaurant sales taxable at 5% GST rate. The service of serving cooked items across the counter is classified under HSN 996331. The applicable GST rate for restaurant services is 5% without input tax credit unless provided by specified establishments with a tariff above a certain threshold. If services are from specific premises, the rate is 18%. The ruling on HSN code and tax rate was inconclusive due to missing details. The decision was made by the Advance Ruling Authority.
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