Ques: Goods supplied to SEZ without payment of tax under LUT but LUT was not applied till that time . Later on, but within the same year, when we came to know that LUT was not applied, we applied for LUT and got the same. While filing refund the proper officer rejected the refund saying that LUT was not applied before export of goods. Could we claim the refund in spite of applying the LUT after export of goods but within the same year?

Ans: Yes, that can be claimed as for certain Years this delay was condoned as well. Better to take advisory from a professional to check the period involved and necessary circular issued by dept for the same

Ques: MY CLIENT IS HAVING A SHOP FROM WHERE HE SUPPLIES NAMKEEN , MITHAI AND CHOLE BATHURE AND THEY HAVE MADE STANDING ARRANGEMENT FOR EATING FOOD OVER THERE.

NOW WHAT MY QUESTION IS THAT I CAN CHARGE 5% ON ALL ITEM AND DOES NOT CLAIM ITC .( REGISTER AS A REGULAR TAX PAYER)

OR

CAN I CHARGE ACCORDING TO THE FOOD PREPARATION 5%, 12% AND 18% INDIVIDUALLY AND CLAIM ITC FOR THE SAME. ( REGISTER AS A REGULAR TAX PAYER)

PLEASE PROVIDE THE ELABORATE ANSWER THANKYOU

Ans: In case we are dealing in various things as mentioned in that credit as per rule 42 will be available  turnover where tax is paid as 5% with ITC will be treated as exempted and any credit directly in relation to that will not be available. common credit can be claimed proportionality in the ratio of taxable (18%) turnover vis-a-vis total turnover

Ques: IS GST APPLICABLE ON FOOD SERVICES/MESS PROVIDED BY A PVT LTD COMPANY AT SUBSDISED RATES TO STUDENTS IN ITS HOSTEL.

Ans: Services including food and beverages services provided by educational institutes to its students are exempt from GST.