THERE IS AN INPUT WHICH ON PURCHASES OF UTENSILS, COOKING VESSELS, FURNITURE & FIXTURES, A.C PLANT, LENIN ETC., FOR THE NEWLY CONSTRUCTED RESTAURANT. 1) WHETHER CAN IT BE SET OFF AGAINST GST TAX PAYABLE OR 2) REFUND CLAIM MAY BE SUBMITTED? PLEASE CLARIFY

Reply-Supply of ‘Restaurant service’ other than at ‘specified premises’ are taxable @5% under condition that credit of input tax charged on goods and services used in supplying the service has not been taken vide S.No.7(ii) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017. 

‘Specified premises’ means premises providing ‘hotel accommodation’ services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. Therefore, question of refund does not arise.