October 2018

Goods And Services Tax (GST)

Puloma Dalal
Mandar Telang
Chartered Accountants

1.  [2008-TIOL-149-AAR-GST] Coffee Day Global Ltd dated 21st August, 2018


The GST rate applicable to Restaurant Services classified under heading 996331 is 5% (CGST-2.5% and SGST-2.5%) without availing input tax credit.



Applicant is in the business of running restaurants under the name and style of Café Coffee Day where non-alcoholic beverages and food items are served. Notification No.46/2017 dated 14.11.2017 provides that restaurants can pay GST @5% (CGST-2.5% and SGST-2.5%), provided they do not avail input tax credit of the tax paid on input goods and services. Notification No.11/2017- CTR dated 28.06.2017, at Sl.No.35, provides for levy of GST @18% (CGST-9% & SGST-9%) on supply of unclassified services and the suppliers are entitled to take input tax credit in the circumstances where they pay output tax. The question before the authority is whether Notification No.46/2017-CTR dated 14.11.2017 applies in circumstances where the applicant does not avail input tax credit; that it


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