Category: GST

1.  Yes, they can claim ITC of CGST and SGST paid on crockery items to be used in the restaurant.
2. It may be stated that they are entitled to the credit of even IGST paid where such goods are procured from outside the State against a tax invoice.

(FAQ 10(iv): FOOD PROCESSING)

Tax has to be charged @18% on supplies of food made from their takeaway counter.

(FAQ 10(iii) : FOOD PROCESSING)

Tax invoice has to be issued for supply of food, while for liquor a bill of supply has to be issued or any invoice as may be required under the provisions of local VAT or sales tax law of the concerned State.

(FAQ 10(ii): FOOD PROCESSING)

1. Tax will have to be charged @ 18% irrespective of from where the supply is made, first floor or second floor.
2. If any part of the establishment has a facility of air conditioning then the rate will be 18% for all supplies from the restaurant.

(FAQ 10(I): FOOD PROCESSING)

No. Under Rule 46(b) of the CGST Rules, 2017, the place of supply along with
the name of the State is required to be mentioned in case of an inter–State
supply only.

(FAQ 9(v)(g): FOOD PROCESSING)

Yes. It may, however, be ensured that the invoice conforms to the requirements under Rule 46(b) of the CGST Rules, 2017.

(FAQ 9(v)(f): FOOD PROCESSING)

Yes, it is mandatory under section 33 of the CGST Act, 2017.

(FAQ 9(v) (e): FOOD PROCESSING)

1. Rice put up in a unit container and bearing a registered brand name is taxable @5% and tax invoice has to be issued for supply of taxable goods [ Section 31(1) ofthe CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017].
2. For sale of goods exempt from tax i.e. unbranded rice, a bill of supply has to be issued [ Section31(3) (c) of the CGST Act, 2017 read with Rule 49 of the CGST Rules, 2017].

(FAQ 9(v)(d); FOOD PROCESSING)

1. Only from date the registration has been granted.
2. The tax invoice also can be issued from that date only.
3.  Prior to it neither you can issue tax invoice nor charge any tax on the
   invoice.

(FAQ 9(v)(c): FOOD PROCESSING)

1.  A person who takes voluntary registration is entitled to take credit
   of input tax in respect of inputs held in stock and inputs contained in semi–
   finished or finished goods held in stock on the day immediately preceding the date of grant of registration.
2.  Two important points being that the goods in stock must qualify as “input”
   and that the tax paid at the time of its purchase must qualify as “input tax”
   under GST.
3.  Any goods which have been capitalised in the books of account will not be
   treated as an input. Hence credit on computers will not be available if the
   value of the same has been capitalized in the books of accounts. Further, in
   terms of section 18(1)(b) of the CGST Act, 2017, taxes paid on accounting
   software which were acquired before registration will not be available as
   credit since credit is not available in respect of services in such cases. Other
   than that, credit shall be available on CGST/SGST paid on packing materials,
   etc. subject to conditions andrestrictions spelt out in sections 16 to
   18 of CGST Act, 2017.

(FAQ 9 (v) (b) : FOOD PROCESSING)