TaxTMI 
TaxTMI 
2021 (8) TMI 267
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....he Advance Ruling Order No. 06/ODISHA-AAR/2020-21 dated 09.03.2021 passed by the Authority for Advancing Ruling, Odisha. 2.0. In the instant case, the applicant M/s. Pioneer Bakers, At-Sahayog Nagar, P.O.- Budharaja, Dist-Sambalpur, Odisha having GSTIN No.21AAQFP6408F1ZB is a partnership firm filed an application for Advance Ruling on 04.05.2020. M/s. Pioneer Bakers submitted that they are operating under the Brand name of "Go-Cool" since the year 1997. They have established as a brand "Go-Cool" in the field of bakery items and especially in cakes. They have several outlets operating in the State of Odisha and offers a wide range of goods and services in the business of bakery items. Their principal business is producing and selling of bakery products viz cakes, artisan cakes, pastries, pizza, patties, sandwich, self manufactured ice-creams, handmade chocolates, cookies, beverages etc.. They offer a number of customization options to mere customers with respect to the above mentioned products. 2.1. M/s. Pioneer Bakers has submitted that the bakery products are manufactured either in the premises of the outlets itself and served to the customers or in its workshop which is loc....
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.... Q(d) What is the nature and rate of tax applicable to the following items supplied from the premises of the Bakery shop of the applicant? (i) Items such as Birthday caps, knife, decorative items which are bundled along with the cakes and are utilised by the Customers in the premises of the outlets. Ans: Rates applicable as per Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 as amended from time to time. (ii) Items such as Birthday caps, knife, decorative items which are bundled along with the cakes and are taken away by the Customers from the outlets. Ans: Rates applicable as per Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended from time to time. (iii) Items such as chocolate, cookies which are prepared in the nearby workshop of the applicant and then processed / customized in the outlets of the applicant before selling to the customers. (iv) Items such as chocolate, cookies which are prepared in the nearby workshop of the applicant and then processed / customized in the outlet as per the choice and consumed in the premises itself. Ans: The supply of the items as mentioned in Cl....
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....y the Hon'ble Appellate Authority to charge the individual rates of SGST and CGST as applicable as per the Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 to individual items such as cakes, bakery items, ice creams, chocolates, drinks etc sold by the subject bakery of the applicant i.e. M/s. Pioneer Bakers. Personal Hearing: 4.0. An opportunity for personal hearing was granted to the applicant M/s. Pioneer Bakers, the Jurisdictional Officer & the Concerned Officer, on dt.14.07.2021, at 4 P.M. through virtual mode. Sri Suresh Kumar Tibrewal, Advocate & Sri Saurav Kumar Tibrewal, Advocate, attended the personal hearing as authorized representative of the applicant, M/s. Pioneer Bakers. The Assistant Commissioner, CGST, Sambalpur-I Division and the Concerned Officer, Sri Sibasis Sahoo, Deputy Commissioner, State Tax, Sambalpur Circle-I attended the personal hearing. 4.1. The authorized representatives on behalf of M/s. Pioneer Bakers, reiterated that the submission made by them on dt 13.07.2021, before Honourable Appellant Authority, may please be considered. They argued that the Advance Ruling order having been passed on dt.09.03.2021. The Appellant was required t....
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....hould not be considered as a Restaurant Service. DISCUSSION & FINDINGS: 5.0. We have gone through the records of the case, the ruling was given by the Advance Ruling Authority vide their order No. 06/Odisha-AAR/2020-21 dated 09.03.2021, the written submissions made by the Applicant, the Jurisdictional Officer and the Concerned Officer. We have taken note of the submission made by the authorized representatives of the applicant during the personal hearing through virtual mode on dt.14.07.2021. We have also taken into account of the submission made by the Jurisdictional Officer & Concerned Officer, during the personal hearing. 5.1. First of all, the question raised before as whether the appeal is time barred as claimed by the applicant during the personal hearing. The time limitation period is prescribed under sub section 2 of the Section 100 of CGST Act, 2017/SGST Act, 2017 that the appeal shall be filed within 30 days from the date of the communication of the order. On verification of records, we observed that, the order of the Authority for Advance Ruling was communicated to Jurisdictional Officer on dt.30.03.2021 & they have filed the appeal on dt.28.04.2021. The appeal ....
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....s where such food or any other article for human consumption or drink is supplied. (xxxvi) "Specified premises" means premises providing "hotel accommodation" services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent." 5.5. On the plain reading the definition of Restaurant Service as defined in the notification clearly speaks that supply, by way of or as part of any services of goods, being food or any other article for human consumption or any drink, provided by a restaurant will be considered as Restaurant Service. In the present case, the nature of establishment/premises/outlets, which are running by the applicant M/s.Pioneer Bakers, whether can be treated as Restaurant or not, is the main question before us. But the ambiguity persists on the subject issue because the Restaurant Service is defined under CGST Act, 2017/SGST Act, 2017 but what is restaurant is not defined under CGST/SGST Act, 2017. 5.6. The meaning of the restaurant is provided in the Cambridge Dictionary, where it is defined as, a restaurant is a place where meals are prepared & served to the customer. The appellant, the Jur....