2021-TIOL-29-AAAR-GST

Pioneer Bakers

GST - What is restaurant is not defined under CGST/SGST Act, 2017 - As per the Cambridge Dictionary, a restaurant is a place where meals are prepared & served to the customer - Jurisdictional Officer has categorically stated that the applicant is running a bakery business where different items are sold on take away basis - Most of the items are not prepared in their premises - The serving of the items to the customer for taking the food in the premises is done to very few customers, therefore, the establishment running by the applicant M/s. Pioneer Bakers cannot be considered as Restaurant - Activities carried out by the applicant from their premises/outlets cannot be considered as restaurant Service - Items sold by the applicant M/s. Pioneer Bakers will attract the GST tariff rate as individual items - AAR ruling in respect of Question Nos. (a), (c), (d)(iii) & (d)(iv) is set aside: AAAR

- Appeal disposed of: AAAR

2021-TIOL-223-AAR-GST

Mukesh And Associates

GST - Supply of goods or services or both, being undertaken or proposed to be undertaken in respect of the 'Project' will be by the Joint Venture Company, and not the applicant - Person who can make an application u/s 95 of the Act, 2017 is the Joint Venture Company only and not the applicant, hence the application is not admitted for consideration on merits – Application rejected: AAR

- Application rejected: AAR

2021-TIOL-222-AAR-GST

Pioneer Bakers

GST - Supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-conditioned premises itself is covered under restaurant services: AAR

GST - Supply of items such as birthday stickers, candles, birthday caps, snow sprays etc related items which are essentially used in birthday celebration is not a Composite Supply: AAR

GST - Sale of handmade chocolates which are manufactured in the workshop of the Applicant and are utilised for the purpose of providing other services such as shakes, brownies and are also retailed by packing in different containers as per the choice of the customer is covered under restaurant services: AAR

GST - Items such as Birthday caps, knife, decorative items which are bundled along with the cakes and are utilised by the Customers in the premises of the outlets or taken away by the customer is supply of bought out goods as such and is taxable as 'supply of goods' and at rates applicable as per Notification No. 1/2017-Central Tax (Rate) - Applicant is eligible to take applicable input tax credit which is admissible as per the GST laws: AAR

GST - Chocolate, cookies which are prepared in the nearby workshop of the Applicant and then processed / customized in the outlets of the Applicant before selling to the customers which are either consumed or taken away – Such supply qualifies as 'composite supply' under Section 2(30) of the CGST Act - The said composite supply shall be deemed to be a supply of service as per the Entry 6(b) of Schedule II to the CGST Act and more specifically the 'Restaurant Service' and rate of tax is 5% without any input tax credit: AAR

GST - Since the applicant is a manufacturer of 'Ice Creams', he is not eligible for 'Composition Scheme': AAR

- Appeal disposed of: AAR