2024 (8) TMI 376

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....Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The issues on which advance ruling are sought are stated above. 4. Contentions of the Applicant 4.1. The applicant is in the business of reselling bakery products. In addition, the above listed products are cooked at their premises and supplied through a separate counter in front of the shop to customers who consume at the counter. Hence the supplies of these items through separate counter qualify to be treated as restaurant services. The above listed products are sold in ready to eat condition and hence liable to be taxed @ 5% for both regular and composite registration. ....

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....usion, since the items mentioned above are goods, the first point to decide is whether the supply constitutes supply of goods or services. Clause 6 (b) of Schedule II to CGST Act, 2017, states that Composite supply, "by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration" shall be supply of services. Hence, we are of the opinion that the supply in question constitutes a service. From the details provided by the taxpayer, we find that they are engaged in counter sales of the above listed items in ready to ea....

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....iscussions, we are of the view that if the applicant falls within the above category, the rate of tax is 5%, without the option of availing input tax credit. However, in case the services are supplied from the premises of hotels, inns, guest houses, clubs, camp sites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent, then, the rate of GST applicable is 9% each towards both CGST and SGST. Given the observations stated above, the following rulings are issued; RULING Question No. 1. Whether Pani Puri, Masala Chat, Punjabi Lassi, Sev Puri, Samosa Chat, Vada Pav, Pav Bhaji cooked and sold ....