Question: 871 1. Whether the food provided by a street food vendor considered as restaurant service as per Para 6(b) of Schedule II.

2. If yes, whether tax will be charged at 5% or 18%?

3. If No, how will the vendor be covered under GST if he has annual sale of Rs. one crore.

4. In this article, it is written that sale of Samosa by a halwai, is considered as sale of goods and not sale of restaurant service and unbranded food attracts NIL GST, therefore it is exempt from GST.

Ans:

Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink by eating joints qualify as restaurant service.

GST is applicable @ 5%

Question: 870 Whether Input Tax Credit on purchase of tyres of car is available or not?

Ans: No, if the credit of car was allowed then only purchase of tyre, credit will be available, else not

Question: 869  Whether GST Input is allowed hotel.

Ans: In case you are staying in same state where you are registered and for official work then credit can be taken.