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,
\nKindly 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.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\nIn my view, cgst, sgst is applicable.
\nReply By KASTURI SETHI:
\nThe Reply:
\nI am also of the same view as opined by Sh.Ganeshan Kalyani Ji.
\nReply By Ramaswamy S:
\nThe Reply:
\nAs 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ited – 2018 (8) TMI 875 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n kes it clear that IGST is applicable. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 15 RepliesGSTDear 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 … Continue reading “Canteen Supplies to SEZ unit employees”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13365","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13365"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13365\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\na) 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)
\nb) 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.
\nReply By Ravikumar Doddi:
\nThe Reply:
\nDear sir,
\nMy 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.
\nReply By Ramaswamy S:
\nThe Reply<\/p>\n
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\nReply By Ganeshan Kalyani:
\nThe Reply:
\nViews expressed by Sri Ramasamy Sir and Sri Kasturi Sir clarifies that Igst is applicable. I go with third views.
\nReply By Ganeshan Kalyani:
\nThe Reply:
\n* their
\nReply By subramanian vijayakumar:
\nThe Reply:
\nYou have to pay IGST AND ABREE WITH THE VIEWS OF RAMASAMY SIR
\nReply By Nitin Vipradas:
\nThe Reply:
\nThere are two cases. 1. supplies through vending machine.
\n2.General supplies such as buisuits chips curd shrikhand other than tea. These are on payment by employee in cash.
\nThese 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.
\nIn 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<\/p>\n
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