Vyom Food Craft (P) Ltd, In re

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The Tax Publishers 2023 TaxPub(GST) 121 (AAR-Raj) : (2023) 109 ITPJ (G) 0699 IN THE AUTHORITY FOR ADVANCE RULING, RAJASTHAN UMESH KUMAR GARG AND M.S. KAVIA, MEMBER Vyom Food Craft (P) Ltd., In re RAJ/AAR 2022-23/19 11 November, 2022 Applicant by : CA, Shuchi Sethi. ORDER Note: Under section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the GST Act. The applicant M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, Nand Puri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) being a registered person (GSTIN is 08AADCV4441Q1ZS) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Further, The issue raised by M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, Nand Puri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) is as under: - (a) Classification of any goods or services or both; and (d) Admissibility of input tax credit of tax paid or deemed to have been paid A. SUBMISSION OF THE APPLICANT:(in brief) M/s. Vyom Food craft Private Limited (hereinafter referred to as applicant) is a chain of restaurant which offers various food items including cooked food, beverages and bakery items. The major food items offered by the applicant in their menu are as follows: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 121 (AAR-Raj) : (2023) 109 ITPJ (G) 0699

IN THE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

UMESH KUMAR GARG AND M.S. KAVIA, MEMBER

Vyom Food Craft (P) Ltd., In re

RAJ/AAR 2022-23/19

11 November, 2022

Applicant by : CA, Shuchi Sethi.

ORDER

Note: Under section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.

At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/RGST Act would be mentioned as being under the GST Act.

The applicant M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, Nand Puri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) being a registered person (GSTIN is 08AADCV4441Q1ZS) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority.

Further, The issue raised by M/s Vyom Food Craft Private Limited Ground Floor and First Floor, 11 A-B, Shri Mahavir Swami Grah Nirman Sahkari Samiti Limited, Sharma Colony, Nand Puri, Swej Farm, Sodala, Jaipur, Rajasthan, 302019 (hereinafter the Applicant) is as under: -

(a) Classification of any goods or services or both; and

(d) Admissibility of input tax credit of tax paid or deemed to have been paid

A. SUBMISSION OF THE APPLICANT:(in brief)

M/s. Vyom Food craft Private Limited (hereinafter referred to as applicant) is a chain of restaurant which offers various food items including cooked food, beverages and bakery items.

The major food items offered by the applicant in their menu are as follows: