Sri DMS Hospitality Private Limited ., In re
Date: February 23, 2020
Subject Matter
EMI charged on the goods supplied is an installment for the goods transferred and is a supply of goods liable to tax at the rate applicable to each of the goods. AAR ruling upheld,
Summary
1. The Classification of service provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited is covered under SAC 997212 and hence under entry no. 16 of Notification No.11/2017 – Central Tax (Rate) dated 28.06…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provis…