Hi
No. Such transaction is considered as supply of goods and not supply of services. ITC shall be available.
ITC
Iam a sweet manufacturer.. I manufacture khoya burfi from milk which is 5 percent taxed under gst.. My question is that restaurant and home delivery food services r consider as services under gst and r not eligible for itc claim.. But i also delivery the manufactured sweets to other sweetshop.. so do my busienss is considered as service and iam not eligible for itc? But iam having micro industry manufacture sweets and transport to other sweetshop .. do iam eligible for itc..?
Asked 6 years ago in GST
But mam- hsn code 99631 states Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. 996333 So iam also providing door delivery services of sweets to other sweetshop through my own vehicle.. so do my busiens is considered as service and iam not eligible for itc?
Asked 6 years ago
Hello,
You won't be considered as providing services. You would be included as a manufacturer.
ITC would be available.
I hope that this answer satisfies your requirement.
Regards,
CA Hunny Badlani
Since you are delivering your products to other sweetshops for further sale and not to consumers, you won't be considered as a restaurant or door delivery food service provider.
That implies door delivery to consumer. Where as you are providing it to another supplier which amounts to supply of goods.
You are just a manufacturer who is delivering his sweets and you would be covered under different HSN and not SAC of restaurant as its a general code so you may claim ITC.
Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.
Thank you.
Hi,
yes, you are eligible for ITC.
You services are classified under the category of manufacturer.
No, you will be treated as manufacturer and you can claim the ITC.
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