Q. 397 Please suggest cloud kitchen GST rate ?

Ans. Cloud kitchen is included in the services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food is chargeable at the rate of 5% without ITC.

Q. 396 We have to sold old CT scan machine ( computed tomography machine ) . HSN for the product is 9022 9022 . Rate of GST found in our taxo rate founder section is 12 % & 18 % both. kindly guide me for what rate of gst I should go with ?

Ans. 12% GST rate is applicable on apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 18% GST rate is applicable on apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, 28 examinations or treatment tables, chairs and the like. In the above case, if the CT Scan machine is used for medical purposes then a 12% GST rate would be applicable.

Q. 395 Are Interest on Term Deposits with Banks and Dividend Income being part of Turnover for the purpose of GSTR 9 / 9C ? 

Ans. No, the interest on Term Deposits with Banks and Dividend Income are not part of Turnover for GSTR 9 / 9C.