Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Activity of procuring and delivering fresh cooked food with pickup, delivery and logistics services is a composite supply and not a mere sale of goods; therefore it is a supply of service under Schedule II para 6(b). Because the service does not fall within listed catering entries, it is classed under the residual entry for contract food services and attracts GST at 18% (9% CGST + 9% SGST) under entry 7(vi) of the rate notification. Inward supplies used to make that outward composite supply qualify for input tax credit under the proviso exclusion to the input tax credit restriction, so the applicant is eligible to claim ITC.
Activity of procuring and delivering fresh cooked food with pickup, delivery and logistics services is a composite supply and not a mere sale of goods; therefore it is a supply of service under Schedule II para 6(b). Because the service does not fall within listed catering entries, it is classed under the residual entry for contract food services and attracts GST at 18% (9% CGST + 9% SGST) under entry 7(vi) of the rate notification. Inward supplies used to make that outward composite supply qualify for input tax credit under the proviso exclusion to the input tax credit restriction, so the applicant is eligible to claim ITC.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
