Plz.Refer para 6(b) of Schedule II of CGST Act,,
supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration
I dont know , how ppl are saying Restaurant service can opt for composition scheme,,,
No where in the Act it Is is specifically mention Restaurant can opt for composition,,
instead it says Supply Food or drink or any other article for human consumption..By applying the same logic u can say Restaurant or any other service involving supply food or any other article foe human consumption ( bakery)can go for composition ..
THEY HAVE MENTIONED FOOD OR ANY OTHER ARTICLE FOR HUMAN CONSUMPTION,, WHAT DO U MEAN BY ANY OTHER ARTICLE??? Then what about Pizza OR any sweet and many more items which are not produce from natural thing.being served in restaurant
that is why law maker added it's about the item they are dealing,, not the place where they are dealing.
CAclubindia
