Question ID :
44775
GST Rate
A chain of restaurants has one central kitchen in one city for supplying food (in fully cooked and semi-coooked form) to franchised standalone restaurant located in city and near city..can main kitchen charge 5% gst on the same??
Posted by
Ninad Prataprao Shete
on
Jan 06, 2025
Filed Under
GST
The central kitchen may charge 5% GST on the supply of food (fully cooked or semi-cooked) to franchised standalone restaurants only if the supply is classified under the applicable HSN code for food items taxed at 5%. However, it is essential to evaluate the exact classification of the food and comply with GST rules regarding packaging, labeling, and other conditions.
Posted by
CA. SURAJ KUMAR CHOUDHARY on
Jan 06, 2025
Answer ID :
85577
Yes can do
Posted by
SIVADAS CHETTOOR on
Jan 06, 2025
Answer ID :
85610
As per circular no. 164/20/2021-GST dated June 28, 2017, services of central kitchen are covered as restaurnat services and by that virtue 5% may be levied. But the circular fails to reason as to how central kitchen services to franchisee is a restaurant service.
Posted by
SHAURYA MATHUR, DELHI on
Jan 23, 2025