Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The AAAR determined that sale of readily available food and beverages not prepared in restaurant premises, whether consumed on-site or taken away, does not constitute 'restaurant service' under SAC 996331. The ruling established that restaurant service requires a composite supply where food/beverage provision is bundled with service elements. The authority emphasized that per Schedule-II clause 6(b) read with Section 7(1A), mere sale of pre-packaged food items without accompanying services represents pure supply of goods, not restaurant service. Consequently, such transactions attract applicable GST rates for goods rather than the concessional rate available for restaurant services under Notification No. 11/2017-Central Tax (Rate) and corresponding State notifications.
The AAAR determined that sale of readily available food and beverages not prepared in restaurant premises, whether consumed on-site or taken away, does not constitute 'restaurant service' under SAC 996331. The ruling established that restaurant service requires a composite supply where food/beverage provision is bundled with service elements. The authority emphasized that per Schedule-II clause 6(b) read with Section 7(1A), mere sale of pre-packaged food items without accompanying services represents pure supply of goods, not restaurant service. Consequently, such transactions attract applicable GST rates for goods rather than the concessional rate available for restaurant services under Notification No. 11/2017-Central Tax (Rate) and corresponding State notifications.
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