In Re : Ananya Goyal

In Re : Ananya Goyal
GST
2018 (7) TMI 1331 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (14) G. S. T. L 299 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 21-3-2018
Order No. 1
GST
Shri Dinesh Kumar, Member and Sanjay Kumar Pathak, Member

ORDER

“Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods.”

6.  Composite supply :

The following composite supplies shall be treated as a supply of services, namely:

(b) 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.

“My view is that my activity is not included in restaurant, eating joint, mess canteen etc. as in all these the common thing is the provisi

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ods or supply of services as referred to in Schedule II.

6.  Composite supply :

The following composite supplies shall be treated as a supply of services, namely

(b) 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.

10.  Composition levy – (1)……

(b) two and a half per cent. Of the turnover in state in case of persons engaged in making supplies referred to in Clause (b) of paragraph 6 of Schedule II.

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Document 1
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Document 2
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 à¤â€°Ã Â¤ÂªÃ Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¿Ã Â¤Â¤ श्रà¥â‚¬ à¤â€¦Ã Â¤Â¨Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¯ à¤â€”à¥â€¹Ã Â¤Â¯Ã Â¤Â² (à¤â€ Ã Â¤ÂµÃ Â¥â€¡Ã Â¤Â¦Ã Â¤â€¢) द्वारा बताया à¤â€”या à¤â€¢Ã Â¤Â¿ à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा

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