Page 185 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : MANGALDAS MEHTA AND CO. LIMITED 143
What does Notification No. 46/2017-CGST (Rate) say?
The text of the Notification No. 46/2017-CGST (Rate) reads thus :

Description Rate Condition
“(i) Supply, by way of or as part of any service 2.5 Provided that
or in any other manner whatsoever, of goods, credit of input
being food or any other article for human con- tax charged on
sumption or drink, where such supply or service goods and ser-
is for cash, deferred payment or other valuable vices used in
consideration, provided by a restaurant, eating supplying the
joint including mess, canteen, whether for con- service has not
sumption on or away from the premises where been taken
such food or any other article for human con- [Please refer to
sumption or drink is supplied, other than those Explanation No.
located in the premises of hotels, inns, guest (iv)].”;
houses, clubs, campsites or other commercial
places meant for residential or lodging purposes
having declared tariff of any unit of accommoda-
tion of seven thousand five hundred rupees and
above per unit per day or equivalent.
Explanation. - “declared tariff includes charges for
all amenities provided in the unit of accommoda-
tion (given on rent for stay) like furniture, air-
conditioner, refrigerators or any other amenities,
but without excluding any discount offered on
the published charges for such unit.
“(iii) Supply, by way of or as part of any service 9
or in any other manner whatsoever, of goods,
being food or any other article for human con-
sumption or any drink, where such supply or
service is for cash, deferred payment or other
valuable consideration, provided by a restaurant,
eating joint including mess, canteen, whether for
consumption on or away from the premises
where such food or any other article for human
consumption or drink is supplied, located in the
premises of hotels, inns, guest houses, clubs,
campsites or other commercial places meant for
residential or lodging purposes having declared
tariff of any unit of accommodation of seven
thousand five hundred rupees and above per
unit per day or equivalent.
Explanation. - “declared tariff” includes charges
for all amenities provided in the unit of accom-
modation (given on rent for stay) like furniture,
air-conditioner, refrigerators or any other ameni-
ties, but without excluding any discount offered
on the published charges for such unit.

Explanation. - For the removal of doubt, it is hereby clarified that, 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 drink,
GST LAW TIMES  7th May 2020  185