2019 (11) TMI 131

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....omers who like to eat food items procured from the counter. Applicant requested advance ruling on the following: i) Whether resale of food & bakery products fall under restaurant services. ii) Whether classification of HSN and Tax rates done by the applicant is correct or not. The authorized representative of the applicant was heard. It is pointed out that they are purchasing and selling food products procured from other dealers. They have no kitchen facility to cook food at their premises. If the customers intend to eat food items at the shop, necessary facility has been provided. The matter was examined in detail. A restaurant or an eatery, is a business that prepares and serves food and drinks to customer. Cook....

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....mond Cuts (Sweet), Carrot Sweet and Unniyapam are classifiable under HSN Code 2106 90-Sweetmeat and attracts GST at the rate of 5% as per SI No. 101 of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Chappathi is classifiable under HSN Code 2106 90 99 and is liable to GST at the rate of 5% as per SI No.99A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Coconut Chutney Powder and Dosa Chutney Powder are classifiable under HSN Code 2106 90 99 and is liable to GST at the rate of 5% as per SI No. 100A of Schedule I of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Namkeen items - Achappam, Avalose Podi, Cheeda, Diamond Cuts(Hot), Kuzhalappam, Murukku and Thatta are....

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....cial, Grape Pickle White Special, Hot Chilly Pickle, Kadumanga Pickle, Lime Garlic Pickle, Lime Mango Ginger Pickle, Lime Red Pickle, Lime White Pickle, Luvloli Pickle, Mango Ginger Pickle, Padaval Pickle, Special Mango Pickle, Sweet Lime Pickle, Tender Mango Pickle, Vista Unique Mango Pickle are classifiable under HSN Code 2001 90 00 and attracts GST at the rate of 12% as per SI No. 33 of Schedule II of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Pickles namely; King Fish Pickle and Tuna Pickle are classifiable under HSN Code 1604 12 10 and Meat Pickle is classifiable under HSN Code 1602 90 00 and are liable to GST at the rate of 12% as per SI Nos. 31 and 29 respectively of Schedule II of Notification No.01/2017 Central....

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....6.2017. Club Sandwich, Crazy Chicken Bun, Crazy Veg Bun, Crazy Yam, Cutlet Sweet, Cutlet Cheera, Cutlet Chicken, Cutlet Idichakka, Cutlet Meat, Cutlet Vaazhachundu, Cutlet Vegetable, Daudashe, Mango Mappas, Macaroni Chicken Bake, Meat Roll, Noodle Basket, Pista Chicken Bake, Pista Veg Bake, Sandwich Carrot & Egg, Sandwich Cheese Corn, Sandwich Chicken, Sandwich Egg, Sandwich Pudina, Sandwich Sausage, Sandwich Veg, Scotch Egg, Spinach Chicken Roll, Spinach Paneer Roll, Shepherds Pie, Sphageti Chicken Bake, Sphagetti Veg Bake, Spring Roll Chicken, Spring Roll Veg are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and taxable at the rate of 18% as per Sl No. 23 of of Schedule III of Notifi....

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.... Chillicauliflower, Parotta (Wheat) Gobi Manchurian, Parotta (Wheat) Paneer Mutter, Parotta Veg Curry, Pazha Manga Curry, Puttu Kadala Curry, Sadhya Meals, Tomato Curry, Tomato Rice, Tomato Rice Chillicauliflower, Uppumavu Potato Roast, Veg Curry are classifiable under HSN Code 2106 90 99-Other food preparations not elsewhere specified or included and is liable to GST at the rate of 18% as per Sl No. 23 of of Schedule III of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017. Aloo Paratha Chicken Kuruma, Appam Beef Curry, Appam Chicken Chops, Appam Chicken Stew, Appam Egg Mappas, Barbeque Chicken, Beef Pulavu, Biriyani Chicken, Butter Chicken, Chakka Puttu Egg Fry, Chapathi Beef Curry, Chapathi Butterchicken, Chapathi Chicken Cu....