Manoj Mittal ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- March 22, 2021
- Type:
- Advance Ruling
- Members:
- Ms Susmita Bhattacharya, Joint Commissioner, CGST & CX Mr Joyjit Banik, Senior Joint Commissioner, SGST
Subject
Supply of food and beverages from the counter with no facility to consume the same in the premises, shall be categorized as supply of goods
Summary
(i) Supply of food and beverages from the sweetmeats counter by the applicant, where the customers have not been provided with any services in relation to consume the same in the premises, shall be categorized as supply of goods and the applicant is…
Judgement
1. Admissibility of the Application 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar p…