Canteen Supplies to SEZ unit employees
Query (Issue) Started By: – Ravikumar Doddi Dated:- 23-8-2018 Last Reply Date:- 26-9-2018 Goods and Services Tax – GST
Got 15 Replies
GST
Dear sir,
Kindly clarify as to GST Head of tax, dealer running a canteen in a SEZ unit, for the supplies done to employees as per the agreement they are collecting IGST from the SEZ Unit , often employees will also come and eat in the same canteen by paying their personal money to the canteen, Which tax we have to collect and pay either local tax(CGST+SGST) or IGST.
Reply By Ganeshan Kalyani:
The Reply:
In my view, cgst, sgst is applicable.
Reply By KASTURI SETHI:
The Reply:
I am also of the same view as opined by Sh.Ganeshan Kalyani Ji.
Reply By Ramaswamy S:
The Reply:
As per the 26th July, ,2018 order of Advance Ruling of Karnataka in the case of Coffee Day, = 2018 (8) TMI 875 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA the supplies do not qualify as zero rated as per the IGST Act, 2017. Th
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ited – 2018 (8) TMI 875 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA
a) The applicant installs beverage vending machines inside SEZ premises, prepares beverages using the vending machines & its ingredients, supplies to SEZ units which are consumed by the employees of SEZ units and charge the SEZ units based on number of cups of beverages supplied. (Cuppage billing)
b) The applicant installs beverage vending machines inside SEZ premises, supplies beverage ingredients to the SEZ units and bills based on the quantity of ingredients supplied. SEZ units prepare the beverages using the vending machines and serve them to its employees. There will not be any consideration for the usage of vending machine by the SEZ units.
Reply By Ravikumar Doddi:
The Reply:
Dear sir,
My question is Supplies done to SEZ is making bill as per the agreement under IGST, and another supply is Employees of SEZ other than agreement supply i.e, General supply, which tax to collect.
Reply By Ramaswamy S:
The Reply
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kes it clear that IGST is applicable.
Reply By Ganeshan Kalyani:
The Reply:
Views expressed by Sri Ramasamy Sir and Sri Kasturi Sir clarifies that Igst is applicable. I go with third views.
Reply By Ganeshan Kalyani:
The Reply:
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Reply By subramanian vijayakumar:
The Reply:
You have to pay IGST AND ABREE WITH THE VIEWS OF RAMASAMY SIR
Reply By Nitin Vipradas:
The Reply:
There are two cases. 1. supplies through vending machine.
2.General supplies such as buisuits chips curd shrikhand other than tea. These are on payment by employee in cash.
These bought out items sold supplied by vendors to employees for which whether bills to be issued by canteen contractors whose billing per month is 12 lacs. And taxability will be IGST or else as in SEZ.
In my opinion it is taxable. As supply is within sez to SEZ even though it will not attract s ction 16 zero rated. Moreover it is no way to furtherance of export business. It is a sales and purchase between employees and contracto
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