The Applicant is not entitled to pay the GST @ 18% with input tax
credit as the services being offered by the Applicant are classified under a
heading attracting GST @ 5%, without input tax credit.
THE AUTHORITY ON ADVANCE RULINGS
GOODS AND SERVICE TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU – 560 009
Advance Ruling No. KAR ADRG 21/ 2018
Dated : 21st August, 2018
M/s Coffee Day Global Limited,
#23/2, 6th Floor, Vittal Mallya Road,
Bangaloe – 560 001.
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