2018 (10) TMI 596 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – TMI – Application for withdrawal of Advance Ruling application – Classification of supply – Supply of cooked food and beverages to the employees of the customers within designated area (generally the cafeteria / canteen) of the client’s premises – Over the counter supply of food and beverages to the employees of clients / customers.
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Held that:- The application filed by the Applicant for advance ruling is dismissed as withdrawn. – AAR No. KAR ADRG 22/2018 Dated:- 19-9-2018 – HARISH DHARNIA AND DR. RAVI PRASAD. M.P. MEMBER ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERV
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00/-) bearing CIN number SBIN18042900080695 dated 12.04.2018. 2. The Applicant is engaged in supply of cooked food & beverages and undertakes the following two, separate nature of transactions for its customers. a) Transaction 1 : Supply of cooked food and beverages to the employees of the customers within designated area (generally the cafeteria / canteen) of the client s premises. b) Transaction 2 : Over the counter supply of food and beverages to the employees of clients / customers, which include products which are required to have Maximum Retail Price (MRP) mentioned on the packages under the Legal Metrology Act, 2009. 3. In view of the above, the Applicant has sought for Advance Ruling on the following four questions : i. Whether,
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under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. iv. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint/mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. 4. The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by t
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