GST – As entire supply of food and delivery thereof is a composite supply, transportation/delivery alone is not a GTA service: AAR

Any appeal against this Advance Ruling order shall lies before the Tamil Nadu State Appellate Authority for Advance Rulings, Chennai as under Sub-Section (1) of CGST Act / TNGST Act 2017, within 30 days from the date on the ruling sought to be appealed is communicated.

At the outset, we would like to make it clear that the provisions of both the Central Goods and Senrice Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act.

GST – Applicant is engaged in the manufacture and supply of Complementary weaning food containing amylase activity to the department of Integrated Child Development Services, Government of Tamil Nadu and have sought ruling on the GST rate applicable etc.

Held: Supply of ‘Complementary Weaning food containing amylase activity’ at the specified destinations as per the bid/agreement is a composite supply which is a taxable supply liable to GST – applicable rate is @2.5% CGST & 2.5% SGST subject to fulfilment of conditions of 39/2017-CTR – as the entire supply of the food and delivery is a composite supply, the transportation/delivery alone is not a Goods Transport Agency service – AAR cannot specify as to how the invoices are to be raised for this composite supply: AAR

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