'Free booklet of content (Income tax and GST): http://imojo.in/enautf Buy Now GST book : http://imojo.in/8w7sxv Income Tax book : http://imojo.in/fn35af Income Tax and GST classes on pen drive : http://imojo.in/brr51n Income Tax video classes on pen drive : http://imojo.in/32jefm GST classes on pen drive : http://imojo.in/b5qqqd Income Tax amendment book let : http://imojo.in/4mr4x Income tax and GST classes (Download link) : http://imojo.in/39ry3o GST Video lecturers for GST Practitioners : http://imojo.in/2n5nv9 ----------------------------------------------------------------------------------- Notification No. 13/2018-Central Tax (Rate) (i) 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, 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. Explanation 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 Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. “(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.'
Tags: income tax , GST , goods and service tax , gst rate on food , gst rate on beverages , gst practitioners , notification no 13/2018
See also:
comments