Breif Issue :

FACTS OF THE CASE:

The applicant is stated to have a place of business with two sections out of which one section has a sweet parlour and the applicant is claimed to be engaged in selling sweetmeats, namkeens and bakery items off the counter in the form of takeaways from the said sweet parlour. In other section of the premises, the applicant is claimed to be engaged in preparing and serving fast food snacks and beverage items which can either be consumed at the premises or allowed as takeaways. In addition to this, the applicant is also engaged in providing catering services to an educational institution which provides education services up to secondary school

ISSUE OF THE CASE:

Whether sale from the portion of the sweetmeats and bakery shop should be categorized as supply of goods?

Whether input tax credit should be eligible on the sale of items specified in the preceding question?

Can the supply of food items and beverages from the facility which offers the opportunity of eating at the same premises be classified as restaurant services attracting a rate of GST of 5%?

Can input tax credit be availed on restaurant services provided in question (c) above?

In case of receipt of common input tax credit in the form of inputs, input services and capital goods, will reversal of input tax credit be required in terms of Rule 42 and 43 of the CGST Rules 2017?

Will the catering services provided to the educational institution qualify as an exempt supply based on the agreement?