Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Contractual supply of food to corporate clients was held to be a supply of service, not restaurant service, because the provider was engaged in menu finalisation, hygiene and quality oversight, delivery coordination, and personnel deployment under service agreements. The activity did not involve its own restaurant, eating joint, mess or canteen premises, and did not fall within outdoor catering or hotel accommodation. It was classified under SAC 996337 as a residual food and beverage service, outside entries 7(i) to 7(v) of Notification No. 11/2017-Central Tax (Rate), and therefore taxable under entry 7(vi) at 18% GST. The advance ruling was affirmed.
Contractual supply of food to corporate clients was held to be a supply of service, not restaurant service, because the provider was engaged in menu finalisation, hygiene and quality oversight, delivery coordination, and personnel deployment under service agreements. The activity did not involve its own restaurant, eating joint, mess or canteen premises, and did not fall within outdoor catering or hotel accommodation. It was classified under SAC 996337 as a residual food and beverage service, outside entries 7(i) to 7(v) of Notification No. 11/2017-Central Tax (Rate), and therefore taxable under entry 7(vi) at 18% GST. The advance ruling was affirmed.
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