GST DOUBT in Registration
Export of packed preservated biryani to Australia by a Restaurant in Chennai.
Whether it is supply of good or service?
If it is treated as supply of service then Under sec 24 registration to be taken or not?Since export is Interstate supply registration is compulsory and exemption of ₹20 lakh has been given as per notification.
As per sec 7 read with schedule II service by restaurant should be treated as supply of services.
If it is treated as supply of goods it should take compulsory registration irrespective of turnover since export is a inter state supply as per sec 24.
As per heading 9963 any services provided by restaurant will be taxable at 18%.
My doubt is whether export is supply of Goods or services. If it is treated as supply of service then registration should be taken only after aggregate turn over exeeded 5
20 lakh?
@ Gopichand
My view is that the transaction described by you would be classified as supply of goods.
The activity you described involved packing and preservation, which are a manufacturing process. A similar product could be Ready to Eat foods (MRE).
Am keen to know what HSN you have identified for Biryani (Veg/Non Veg)?
CAclubindia
