TaxTMI 
TaxTMI 
2023 (1) TMI 577
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....d First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, Nand Puri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) being a registered person (GSTIN is 08AADCV4441Q1ZS) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Further, The issue raised by M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, Nand Puri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) is as under: - (a) Classification of any goods or services or both; and (d) Admissibility of input tax credit of tax paid or deemed to have been paid A. SUBMISSION OF THE APPLICANT:(in brief) M/s Vyom Food craft Private Limited (hereinafter referred to as "applicant")is a chain of restaurant which offers various food items including cooked food, beverages and bakery items. The major food items offered by the applicant in their menu are as follows: S.No. Item Name 1. Sandwiches / Burgers / Wraps /Co....
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....with required apparatus. That the kitchen area of the eating joint is also used for further cooking, assembling and garnishing process on the pre-cooked/frozen food received from the dedicated workshop to make it ready for offering to the customers. For instance, the eating joints receive pre-cooked preparations like the gravies, semi cooked sandwiches, and frozen food etc. from the workshop and the dishes like pasta, sandwiches, burgers etc. are fully prepared at the kitchen area of eating joint. Fresh food is also cooked for the consumer sat the kitchen of eating joint, whenever required and the kitchens have all the equipment and facilities required for cooking. That the premises of the eating joints are air conditioned and well-designed with all the modern amenities for a good ambience including seating arrangement with modern furniture including chairs, tables and sofas, cutlery and other requisites at the tables, decorated walls and lighting, music and other infrastructure facilities for the comfort and enjoyment of customers. The premises have a kitchen area as described above and shelves and equipment for display of food items. The eating joints have staff designated ....
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....ar No. 164 /20 /2021-GST dated 6.10.2021 under which clarity has been brought on the aspect of for 'Clarifications regarding applicable GST rates & exemptions on certain services' and it is clarified that service provided by way of cooking and supply of food, by cloud kitchens/central kitchens are covered under "restaurant service", as defined in notification No. 11/2017- Central Tax (Rate) and attract 5% GST [without ITC]. C. Question(s) on which advance ruling is sought Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services? Dine In Take Away Delivery What should be the classification and applicable tax rate on the supply made by the applicant? If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant? If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 06.09.2022. On behalf of the applicant CA, Shuchi Sethi (Authorised Represe....
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....pplying the service has not been taken. The aforesaid notification is prescribing rate with specific condition, no option is provided. Wherever the intention to provide option is there, it is clearly mentioned by providing multiple rates 'with ITC' and 'without ITC. Thus, we find that applicant is not Quick Links entitled to take ITC as per condition laid down at SI. No. 7 (ii) of Notification No. 11/2017 - CT (Rate) dated 28.06.2 F. FINDINGS, ANALYSIS & CONCLUSION: 1) We have perused the records on file and gone through the facts of the case and the submissions made by the applicant as well as the department. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 2) As per written submission made by the applicant i.e M/s Vyom Food craft Private Limited (hereinafter referred to as "applicant"), is a chain of restaurant which offers various food items including cooked food, beverages and bakery items. The question of law raised by the Applicant is - 1) Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of service....
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....e undertaken by the applicant. (iii) We observe that purpose of Advance ruling is to provide certainty of tax liability in advance in relation to a future activity to be undertaken by the applicant and help the applicant in planning about GST liability on activities well in advance along with proper interpretation and understanding of tax laws. Advance rulings can be given only for a proposed transaction & matters related to qualify for advance ruling whether it will be undertaken or proposed to be undertaken. We also observe that advance ruling under GST can be obtained for a proposed transaction as well as a transaction already undertaken by the appellant but the transactions on which GST is being paid are out of preview of advance ruling. (iv) Moreover, on gone through the facts of the case, we observe that applicant filed their application before the Rajasthan Authority for Advance Ruling (RAAR) on 17.03.20221.e. much later from the discharging his GST liability on restaurant services supplied by him. We also find that clarification vides Circular No. 164 /20 /2021-GST dated 6.10.2021has already been issued by the Government and Notification No. 11/2017 - Cent....