๐๐ฅ๐จ๐ ๐๐จ. ๐๐
๐๐๐ง๐ฎ๐๐ฅ ๐๐ข๐ฅ๐ข๐ง๐ ๐จ๐ ๐๐ฉ๐ฉ๐๐๐ฅ
๐๐ก๐๐ญ ๐๐จ๐๐ฌ ๐ฅ๐๐ฐ ๐ฌ๐๐ฒ?
Rule 108(1): “An appeal to the Appellate Authority under Sub-Section (1) of Section 107 shall be filed in form GST APL-01 along with the relevant documents, either electronically or otherwise as may be notified by the Chief Commissioner and a provisional acknowledgment shall be issued to the appellant immediately.โ
๐๐ฉ๐ฉ๐๐๐ฅ ๐๐๐ง ๐๐ ๐๐ข๐ฅ๐๐ ๐ฆ๐๐ง๐ฎ๐๐ฅ๐ฅ๐ฒ – ๐๐ ๐๐ข๐ ๐ก ๐๐จ๐ฎ๐ซ๐ญ
Till the Chief Commissioner specifies one particular mode of filing, the concerned appellant can choose to file the appeal either electronically or otherwise i.e., manually.
Refer: Writ Petition No. 3308 of 2021 [Ali Cotton Mills, 2021 (2) TMI 1165]
๐๐ฅ๐จ๐ No. 24
๐๐๐๐ ๐๐ฅ๐๐ซ๐ข๐๐ข๐๐ฌ ๐ฌ๐๐ซ๐ฏ๐ข๐๐๐ฌ ๐๐ฒ ๐๐ฅ๐จ๐ฎ๐ ๐ค๐ข๐ญ๐๐ก๐๐ง๐ฌ/๐๐๐ง๐ญ๐ซ๐๐ฅ ๐ค๐ข๐ญ๐๐ก๐๐ง๐ฌ ๐ญ๐จ ๐๐ ๐๐จ๐ง๐ฌ๐ข๐๐๐ซ๐๐ ๐๐ฌ ๐ซ๐๐ฌ๐ญ๐๐ฎ๐ซ๐๐ง๐ญ ๐ฌ๐๐ซ๐ฏ๐ข๐๐๐ฌ
CBIC vide Circular No. 164/20/2021-GST dated October 06, 2021 has provided clarification regarding GST rates & classification based on the recommendations of the GST Council in its 45th meeting held on September 17, 2021.
Under Notification No. 11/2017 โ CTR ย the term โrestaurant serviceโ is defined as below โRestaurant serviceโ 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 ๐๐จ๐ซ ๐๐จ๐ง๐ฌ๐ฎ๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐จ๐ง ๐จ๐ซ ๐๐ฐ๐๐ฒ ๐๐ซ๐จ๐ฆ ๐ญ๐ก๐ ๐ฉ๐ซ๐๐ฆ๐ข๐ฌ๐๐ฌ ๐ฐ๐ก๐๐ซ๐ ๐ฌ๐ฎ๐๐ก ๐๐จ๐จ๐ ๐จ๐ซ ๐๐ง๐ฒ ๐จ๐ญ๐ก๐๐ซ ๐๐ซ๐ญ๐ข๐๐ฅ๐ ๐๐จ๐ซ ๐ก๐ฎ๐ฆ๐๐ง ๐๐จ๐ง๐ฌ๐ฎ๐ฆ๐ฉ๐ญ๐ข๐จ๐ง ๐จ๐ซ ๐๐ซ๐ข๐ง๐ค ๐ข๐ฌ ๐ฌ๐ฎ๐ฉ๐ฉ๐ฅ๐ข๐๐.โ
The explanatory notes to the classification of service state that restaurant serviceโ includes services provided by Restaurants, Cafes and similar eating facilities ๐ข๐ง๐๐ฅ๐ฎ๐๐ข๐ง๐ ๐ญ๐๐ค๐๐๐ฐ๐๐ฒ ๐ฌ๐๐ซ๐ฏ๐ข๐๐๐ฌ, ๐ซ๐จ๐จ๐ฆ ๐ฌ๐๐ซ๐ฏ๐ข๐๐๐ฌ ๐๐ง๐ ๐๐จ๐จ๐ซ ๐๐๐ฅ๐ข๐ฏ๐๐ซ๐ฒ ๐จ๐ ๐๐จ๐จ๐.
Accordingly, service by an entity, by way of cooking and supply of food, even if it is exclusively by way of takeaway or door delivery or through or from any restaurant would be covered as restaurant service.
Accordingly, it is clarified that service provided by cloud kitchens/central kitchens are covered under โrestaurant serviceโ, as defined in notification No. 11/2017- Central Tax (Rate) and ๐๐ญ๐ญ๐ซ๐๐๐ญ ๐% ๐๐๐ [ ๐ฐ๐ข๐ญ๐ก๐จ๐ฎ๐ญ ๐๐๐].
Authored by: CA Garima Jindal
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