In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha)
During the P.H., the Jurisdictional Officer, Sri Goutam Kumar Biswas(Appellant), Asst. Commissioner, CGST, Sambalpur-I Division stated that the applicant is running a bakery business, where different items likes cakes, bakery items, ice creams, chocolates, drinks & other eatable products are sold on take away basis. The facilities provided by the applicant in their outlets cannot be treated as restaurant service.
On the subject issue of Restaurant Service, the latest notification issued i.e. Notification No.20/2019-Central Tax(Rate) dt.30.09.2019(SI.No.7, (ii) ) where the rate of duty & condition is prescribed mentioned below:
| (3) | (4) | (5) |
| (ii) Supply of ‘restaurant service’ other than at ‘specified premises’ | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken(Please refer to Explanation no.(iv) |
“(xxxii) “Restaurant service” means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any 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.
