Respected seniors
This is Ramu working as Manager-HR in manufacturing unit. My query is that if canteen is being operated through contractor who will get licence from Food safety authorities. Is it applicable for Industries?
Another query is that if company is maintaining guest houses and food is being prepared, then FSSAI licene is applicable or not for guest houses
Kindly give me an advice on this issue.
Ramu
From India, Vijayawada
5This is Ramu working as Manager-HR in manufacturing unit. My query is that if canteen is being operated through contractor who will get licence from Food safety authorities. Is it applicable for Industries?
Another query is that if company is maintaining guest houses and food is being prepared, then FSSAI licene is applicable or not for guest houses
Kindly give me an advice on this issue.
Ramu
From India, Vijayawada
When 'food' items are traded (preparation & sale) a licence from local authorities like Corporation/Health Dept./Food & safety norms would be necessary. Which also requires GST registration.
A guest house maintained by a firm to accommodate their own guests providing/serving them in-house boarding & lodging doesn't require such licences as co.run GHs are not considered as hotels or catering outlets houses. But when such GH trade in food items then licence is necessary.
From India, Bangalore
A guest house maintained by a firm to accommodate their own guests providing/serving them in-house boarding & lodging doesn't require such licences as co.run GHs are not considered as hotels or catering outlets houses. But when such GH trade in food items then licence is necessary.
From India, Bangalore
The relevant provisions of GST re:guest houses are as follows- (summary extract from a ruling pronounced by the Odisha, Authority on Adv.Ruling is attached) -
Establishing, maintaining and furnishing guest houses including landscaping by way of gardening or otherwise is neither a perquisite nor a statutory obligation. It is purely for providing accommodation service to guests including employees on tour. This is in fact a business requirement to maintain such facilities and accordingly the applicant is entitled to input tax credit of the tax paid on inward supply of input and input services for maintenance of the guest house, transit house, and training hostels, but excluding the food and beverages provided in such establishments. Credit of such input services are as such blocked in clause b of Sub section 5 of section 17 of the OGST and CGST Act. In the case of the applicant, the listed services do not contain any catering service, but the application seeks for a ruling even on such service. It is further clarified that, the applicant might not be charging anything from the guest or the trainees for providing food and beverages in the guest houses and training hostels and in such case the inputs used for preparing the food and beverages or input catering services shall not qualify for input tax credit.
https://taxguru.in/goods-and-service...ticulture.html
From India, Bangalore
Establishing, maintaining and furnishing guest houses including landscaping by way of gardening or otherwise is neither a perquisite nor a statutory obligation. It is purely for providing accommodation service to guests including employees on tour. This is in fact a business requirement to maintain such facilities and accordingly the applicant is entitled to input tax credit of the tax paid on inward supply of input and input services for maintenance of the guest house, transit house, and training hostels, but excluding the food and beverages provided in such establishments. Credit of such input services are as such blocked in clause b of Sub section 5 of section 17 of the OGST and CGST Act. In the case of the applicant, the listed services do not contain any catering service, but the application seeks for a ruling even on such service. It is further clarified that, the applicant might not be charging anything from the guest or the trainees for providing food and beverages in the guest houses and training hostels and in such case the inputs used for preparing the food and beverages or input catering services shall not qualify for input tax credit.
https://taxguru.in/goods-and-service...ticulture.html
From India, Bangalore
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