In Re: M\/s. Prism Hospitality Services (P) Ltd.
GST
2018 (12) TMI 1088 – AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – 2019 (21) G. S. T. L. 289 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – AAR
Dated:- 26-9-2018
TSAAR Order No. 12\/2018 A. R. Com\/16\/2018
GST
SRI J. LAXMINARAYANA AND SRI V. SRINIVAS, MEMBER
\nUnder Section 100(1) of the CGST\/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance Ruling, Hyderabad, within 30 days from the date of receipt of this Order.
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\nM\/s. Prism Hospitality Services (P) Ltd , 22\/A, Mini Industrial estate, Hafeezpet, Miyapur, Hyderabad-500049 registered under GSTIN No. 36AADCP6610K1ZC has filed an application in Form GST ARA-01under Section 97(1) of TGST Act,2017 read with Rule 103 of CGST\/TGST Rules, seeking Advance Ruling on the issues raised in their application.
\n2. The applicant has stated that they are registered u<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o the trainees in the premises, where the trainees attend a residential programme and there are rooms for stay in the premises for the trainees. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n peration\/ food sales in Hospitals for patients and visitors\/Campsite etc., and also stated that outdoor catering in normal practice is catering for a particular event for a particular time or times for an event\/function or occasion, wherein a firm order is given by an individual or organization for service of food for a certain amount of persons at a certain place for certain time or times. It's a specific order and not a repetitive and continuous order\/s. Last but not the least the applicant entity serves or undertakes the sale\/service of food on a regular daily basis and not on exclusive, special events. The food promoted by the applicant is of a working nature such as working lunch etc by saving time of the employee and increase productivity whereas the menu served for the outdoor Catering in almost all the cases is of a superior nature befitting the event such as a wedding\/party\/conference. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n served in the hostel premises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed by a mess or canteen is taxable at 5% without Input Tax Credit [Serial No. 7(i) of notification No. 11\/2017-CT (Rate) as amended vide notification No. 46\/2017-CT (Rate) dated 14.11.2017 refers]. It is immaterial whether the service is provided by the educational institution itself or the institution outsources the activity to an outside contractor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Prism Hospitality Services (P) Ltd.GST2018 (12) TMI 1088 – AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – 2019 (21) G. S. T. L. 289 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULINGS, HYDERABAD TELANGANA – AARDated:- 26-9-2018TSAAR Order No. 12\/2018 A. R. Com\/16\/2018 GSTSRI J. LAXMINARAYANA AND SRI V. SRINIVAS, MEMBER Under Section … Continue reading “In Re: M\/s. Prism Hospitality Services (P) Ltd.”<\/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-15590","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15590","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=15590"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15590\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The applicant operates student mess for students in Engineering Colleges(Higher Education) such as CVR College, and so on. The food is prepared and served in the hostel premises.
\n 4. a) In the Educational Institutions the applicant in some institutions also operate the canteen for the day scholar students and staff wherein food is prepared in the canteen and sold for consumption by the students\/staff.
\n b) In the so called student\/staff canteen, certain bought out items like Ice Creams\/Soft Drinks\/Biscuit packets etc wherein the Maximum Retail price is printed on the item is also sold for consumption by the students\/staff.
\n5. The applicant also has a kitchen in Miyapur, where food is prepared and transported to some software companies where it is again “sold” to the company employees in the dining Hall. The software companies do not have<\/p>\n
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\nThe case is posted on 05-07-2018 at 12.00 noon, Sri A.M Krishna Authorised representative o<\/p>\n
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\n iv. a). In the Educational Institutions the applicant in some institutions also operate the canteen for the day scholar students and staff wherein food is prepared in the canteen and sold for consumption by the students\/staff.
\n b) In the so called student\/staff canteen, certain bought out items like lce Creams\/Soft Drinks\/Biscuit packets etc wherein the Maximum Retail price is printed on the item is also sold for consumption by the students\/staff.
\n v. The applicant also has a kitchen in Miyapur, where food is prepared and transported to some software companies where it is again sold” to the company employees in the dining Hall. The software companies do not have kitchens because of safety reasons, but however, they have dining hall facilities. The Dining Hall\/cafeteria runs on a daily basis. A separate food license is obtained by us for selling the food in this organisation issued by GHMC.
\n vi. The applicant entity also provides Transport services to<\/p>\n
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\nExplanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. <\/p>\n
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\n10. Regarding the point raised at Sl No (6) of the application, the applicant in addition to the supply of food, is also undertaking transportation of food from the place of preparation of food to the premises where it is served. Here the applicant is undertaking two supplies, one is supply of food and another is transportation service. Two supplies are involved and it is a composite supply where the supply of food is a Principal Supply and providing transportation is ancillary supply.
\n11. Section 8. Of CGST Act provides that the tax liability on a composite or a mixed supply shall be determined in the following manner, namely:-
\n(a) a <\/p>\n
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