05 May 2023
Can supply of food & beverage inside multiplex movie theater be classifiable under item (I) to serial no 7 in 46/2017-Central Tax Rate notification? If so, does other than premises having residential..., in item (I) at sl no 7 of said notification means all premises and commercial places where no accommodation is there? If food & beverage attracts 5 percent inside multiplex, then why the same rate was not imposed for supply of food inside club, and amusement parks? What will be actual HSN for supply of food & beverages inside multiplex( movie theatre like cinepolis) Kindly answer urgently. Thanking
07 May 2023
But, definition of outdoor catering is different. Multiplexes are preparing food in their premises.
Further, when it attracts GST @ 5percent with conditions of reversal of ITC, then how they will discharge GST? By using credit ledger or by cash? Because, in ECO, board clarifies to pay in cash.
07 May 2023
Thank you, Sir. Since outdoor catering except specified premises attracts 5 percent GST w.e.f. 01/10/2019, my question is how will the nature of discharge of GST in their return?
Is it by debiting cash ledger or using of Electronic credit ledger?
Because, in case of ECO, CBIC clarified for restaurant service it is to be paid in cash only.
07 May 2023
But outdoor catering in multiplex attracts GSt @5percent. But their argument that there is only conditions of reversal of ITC, no condition for using credit ledger for making payment towards GST on catering services. Kindly go through Rate notification 20/2019 by CBIC. They also argue that there is no legal provision why credit ledger will not be used for discharging GST.
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