Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes "restaurant service" and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus qualifying as supply of "any drink (other than alcoholic liquor for human consumption)" as part of restaurant service. The principal supply is restaurant service, taxable as a service under Entry 7 of Notification 11/2017-Central Tax (Rate). As the restaurant is in a "specified premises," the applicable GST rate is 18% on such supplies.
AAR held that supply of carbonated drinks (aerated water) by the applicant's restaurant, whether served alone or along with food, constitutes "restaurant service" and a composite supply under Clause 6(b) of Schedule II. The beverages are value-added, served in restaurant glassware with accompaniments, and consumed using the restaurant's facilities, thus qualifying as supply of "any drink (other than alcoholic liquor for human consumption)" as part of restaurant service. The principal supply is restaurant service, taxable as a service under Entry 7 of Notification 11/2017-Central Tax (Rate). As the restaurant is in a "specified premises," the applicable GST rate is 18% on such supplies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
