Page 203 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : NAVNEETH KUMAR TALLA 137
20. From the above, it is clear that Sl. No. 7(v) now only covers supply
at functions which are occasional and event based. The supply of food to institu-
tions which were earlier covered under entry at Sl. No. 7(v) has been included
under Sl. No. 7(i). In the instant case the applicant is making supply of services in
the dining space of the hospitals which is squarely covered in the Explanation 1
to Sl. No. 7(i) and thereupon is liable to tax at the rate of 5% subject to the condi-
tion that credit of input tax charged on goods and services used in supplying the
services has not been taken.
21. Further, the above Notification No. 13/2018-State Tax (Rate), issued
in G.O.Ms No. 171, Revenue (CT-II) Department, dated 20-8-2018 was slightly
amended vide Notification No. 27/2018 as under :
In the said notification, -
(i) in the Table, -
(b) against serial number 7, in column (3), in item (i), in Explana-
tion 1, the words “school, college” shall be omitted;
However, Notification No. 11/2017-State Tax (Rate), issued in G.O.Ms No. 110,
Revenue (CT-II) Department, dated 29-6-2017 was totally revamped as per the
37th GST Council Meeting held on 20-9-2019 and Notification No. 20/2019-C.T.
(Rate), dated 30-9-2019, was issued which is as under :-
In the said Notification,
(i) in the Table :-
(a) against serial number 7, for the entries relating thereto in col-
umn (3), (4) and (5), the following items and entries shall be
substituted, namely, -

(3) (4) (5)
“(i) Supply of ‘hotel accommoda- 6 -
tion' having value of supply of a unit
of accommodation above one thou-
sand rupees but less than or equal to
seven thousand five hundred rupees
per unit per day or equivalent.
(ii) Supply of ‘restaurant service’ 2.5 Provided that
other than at ‘specified premises’ credit of input
tax charged on
goods and ser-
vices used in
supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(iii) Supply of goods, being food or 2.5 Provided that
any other article for human con- credit of input
sumption or any drink, by the Indian tax charged on
Railways or Indian Railways Cater- goods and ser-
ing and Tourism Corporation Ltd. or vices used in
their licensees, whether in trains or supplying the
at platforms. service has not
been taken
GST LAW TIMES  3rd September 2020  219