BY REGISTERED POST/TOP PRIORITY OVERNMENT OF INDI fisirat_/ MINISTRY OF FINANCE, DEPT, OF REVENUE = OFFICE OF THE ASSISTANT COMMISSIONER ive. f wa dag SATS YeH/ GS. CENTRAL EXCISE SSAMBALPUR.1 DIVISION, AT-DANIPALLI, PO — BUDHARAIA, DIST —SAMBALPUR (ODISHA) - 768004 Phone No.~0663-2401116 Email 1D = sambalpurtdivision@gmail.com C.No. 1Vj@4}3/AAR/Pioneer /SBP-1/2021/ ge Dated: 28.04.2021 fhe Odisha appellate authority for Advance Ruling for Goods and Service Tax (GST), Rajaswa Vihar, Bhubaneswar, PIN - 751007 (Odisha) Sub: Appeal against Order No. 06/Odisha-AAR/2020-21 dated 09.03.2021-reg: Sir, Kindly find enclosed herewith an appeal U/s 100 of the CGST/OGST Act, 2017 in the prescribed form FORM GST ARA-03 in duplicate along with verification form and paper Book against Order No. 06/Odisha-AAR/2020-21 dated 09.03.2021 (in the case of Mis Froneer Bakers, At - Sehayog Nagar, PO ~ Budrareja, Dist — Sambalpur, PIN - 768008) passed by the Odisha Authority of advance ruling of Goods and Service Tax (GST) for favour of necessary action please The appeal number may kindly be intimated after allotment for record and further reference. Endl: As above Yours faithfully, 7, 21 ten Biitdi Goose serie Te SOTAAEGY ‘Sagobolaies” Divison 'Sambalpur Copy along with enclosures forwarded for kind information t The Commissioner, GST & Central Excise, Rourkela Commissionerate, Rourkela. The Superintendent, GST & Central Excise, Sambalpur-| Range, ‘Sambalpur Mle Pioneer Bakers, At - Sahayog Nagar, PO — Budraraja, Dist Sambalpur, PIN - 768003 eeePAPER BOOK Sl. | Description of Documents Page no, No. 01 __| Application in Form ARA-03 7 From sl. No. 01 to 02 02__| Statement of facts and_Grounds of Appeal Fi sl. No. 09 to 10 |03 | Letter no. C.No. V(80)11/Tech/AAR/RKL/2020 | From sl. No. 11 to 20 | dated 27.04.2021 of GST & Central Excise, | Rouekela Commissionerate communicating the Order /letter dated 27.04.2021 by the Commissioner, CGST 8 Central Excise, Rourkela Commissionerate, Rourkela 03 | Application in Form GST ARA O1 filed by M/s | From sl. No. 21 to 50 Pioneer Bakers 04 | Order No. 06/Odisha-AAR/2020-21 dated From sl. No. 51 to 80 09.03.2021 05 | Factual verification report regarding business | From sl. No. 81 to 82 activity of M/s Pioneer Bakers, Sambalpur cu Ary, eu sth fava / Goutain Biswas FLEES SSA Dy Arise Commsnet ate ag ea Serene Central Goods & Service Tax ‘WSAYT 1 HEe/ Sambalpur 1 Divison “FAIRY / SambalpurFORM GST ARA-O3 [See Rule 106(2)]} Appeal to the Appellate Authority for Advance Ruling Sr.No, Particulars 1 | Advance Ruling No. Remarks (06/ODISHA-AAR/2020- 21/DATED 09.03.2021 2 | Date of communication of the advance ruling 30-03-2021 3 | GSTIN Trany/Uset id ofthe person who had sought Sa herrescerian, advance ruling 1 | Legal Name of the person referred toinserial number | wy, pionaer Aakers 3 Name and designation of jurisdictional officer/concerned officer Goutam Biswas, 6 | Email Address of jurisdictional officer/concerned officer Sembalpurdivision @ymnallcan & Goutam biswasi@gov.in Mobile Number of jurisdictionel officer/concered officer 7847832004 Whether the jurisdictional officer/concerned officer wishes to be heard in person? Yes 9 | Facts of the case (in brief) Attached as Annexure-A 10 | Grounds of Appeal Attached as Annexure-8 Prayer In view of the foregoing, It Is respectfully 1 Bhubaneswar, Odisha may be please to: Advance Ruling as prayed above. Grant of personal hearing; and and circumstances of the case. fed thal the Ld. Appellate Authority, ‘a. Set aside/modify the impugned advance ruling passed by the Authority for c. Pass any such further or other order (s) as triay be deemed fit and proper in facts VERIFICATION |, Goutam Biswas, son of Late Bhairab Biswas do hereby solemnly declare that to the best of my knowledge and beliof what is stated above and in the annexure(s), including the documents are correct. | am making this application in my capacity as Assistant Commissioner of GST & Central Excise and that | am competent to make this application and verify it. o yan, y site Frye nGtautam Bisws: Place : Samablpur Name roncerned: officer) 3 "Tax Date : 28.04.2022, ‘geaege 4 Hee /Sambelpur 1 Divieon FRAGT | SambalpurAnnexure =A Brief Facts: Order No.06/ODISHA-AAR/2020-21/DATED 09.03.2021 M/s. Pioneer Bakers, At- Sahayog Nagar, P.O Budharaja, Dist-Sambalpur has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the UGS! Act, 2017. The applicant has sought for the following clarification which was answered by the Advance Ruling Authority. la) Whether supply uf cakes, bakery items, ice creams, chocolates, drinks ane! other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-conditioned premises itself covered under the restaurant service? ‘Ans in the order: As affirmative, ie. falls under Restaurant service. Q(b) Whether supply of items such as birthday stickers, candles, birthday caps, snow sprays etc. related items which are essentially used in birthday celebration can be classitied as Composite Supply defined under Section 2 (30) of the OGST Act, 2017 wherein the principal supply of goods consists of bakery items, chocolates while the supply of services include the supply of air conditioned place to sit and to celebrate birthday. ‘Ans in the order: In negative Qlc) Whether the sale of han the Applicant and are utilized for the purpose of providing other services such as shakes, brownies and are also retailed by packing in different containers as per the choice of the customer will be covered under the restaurant services? de chocolates which arc manufactured in the workshop of {Ans in the order: As affirmative, i. falls under Restaurant service. Qld) What is the nature and rate of tax applicable to the following items supplied from the premises of the Bakery shop of the Applicant? i) Items such as birthday caps, knife, decorative items which are bundled along with the cakes and utilized by the customers in the premises of the outlets. The order referred to the rates applicable as per Notification No. 01/2017-Central tax- (Rate) dated 28 06 2017. ii) items such as Birthday caps, Knife, decorative items which are bundled along with the cakes and are Laken away by the customers from the outlets. _--The order referred to the rates applicable as per Notification No. UL/201/-Lentral lex- (Rate) dated 28-06-2017. iii) Items such as chocolate, cookies which are prepared in the nearby workshop of the ‘Applicant and then processed/ customised in the outlets of the Applicant before selling tothe customers —--The order referred to the 5% as applicable for Restaurant Service. NR Seer) Goutam Biowan Sata 7q et tara xq Central Goods & Service ‘Faye 4 em Sambalpor | Devoniv) Items such as chocolate, cookies, which are prepared in the nearby workshop of the Applicant and then processed/ customised in the outlet as per the choice and consumed in the premises itself. ‘The order referred to the 5% as applicable for Restaurant Service. Supposing, the Applicant's firm is covered under the Composite Scheme then in such cases what will be the tax liability charged on the goods which are tax free without opting for composite scheme sucl 4s bread ete. Ans-Not eligible as the applicant is a manufacturer of ice creat Suppose, the Applicant's firm is covered under Composite Scheme, then In such circumstances whether the products which are prepared in the workshop but are sold only after certain customizations in the outlets will also be covered under the composite scheme or not? ‘Ans-Not eligible as the applicant is a manufacturer of ice treat Further, the authority instructed to maintain separate records for restaurant service and supply of goods(suipply of bought out items) in respect to input and output and other accounting records. wis AW stro fava / Goutam Biowss Sree er by anemone ‘aedia ayy we Hare Central Goods & Service Tax ‘eae ee Samblpur Dvson ‘gare | Sombetpor