Case Law Details
Case Name : In re Coffee Day Global Limited (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Coffee Day Global Limited (GST AAR Karnataka)
The Applicant is in the business of running restaurants under the name and style of Café Coffee Day where non-alcoholic beverages and food items are served. Notification No.46/2017 dated 14.11.2017 provides that restaurants can pay GST @5% (CGST-2.5% and SGST-2.5%), provided they do not avail input tax credit of the tax paid on input goods and services. Notification No.11/2017 dated 28.06.2017, at Sl.No.35, provides for levy of GST @18% (CGST-9% & SGST-9%) on supply of unclassified services and the suppliers are entitled to take input ta...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
This kind of ruling given by the Authority places Restaurants in a peculiar situation. While hotels under 5* category charge effective tax of 18% on F & B services , availing input credit which is justified, they cannot differentiate between services rendered in F & B unlike Cafe Coffee Day whose services can be classified as ruled. Ruling appears an omnibus one with Authorities likely to take a cue and slap notices on all .