No extension on GSTR 9 filing deadline,18% GST on Foods or Drinks in Restaurant, Construction of Flats to be given on Lease

The Authority for Advance Ruling across the country has had quite the busy week with a number of State authorities issuing new rulings. Check out these updates and more on #GSTThisWeek

Deadline for filing GSTR 9 and GSTR 9C will not be extended, says Supreme Court
The Supreme Court of India has announced that the the deadline for submitting GST annual return forms, GSTR 9 and GSTR 9C will not be extended. The due date for filing the GSTR-9 annual returns for fiscal year 2017-18 was extended in a number of States until February 12th 2020 and was first issued by the High Court of Judicature for Rajasthan, Jodhpur. 

18% of GST applicable on Supply of Foods or Drinks in Restaurant for Consumption
The Authority for Advance Ruling in Maharashtra passed a ruling stating that 18% GST is applicable to the supply of food or drinks in the restaurant for consumption within the restaurant premises or as a take-away. This ruling is applicable to places where the restaurant is located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes with a tariff of Rs.7,500 and above per unit/room per day or equivalent for any unit/room in the premises. 

Laboratory Medical Equipment can’t be sold to Distributor at Concessional Rate of GST
The Authority of Advance Ruling in Maharashtra has ruled that manufacturers of laboratory medical equipment are not eligible to concessional GST rates when supplying to their distributors. This concessional rate is applicable via GST only on supply to the end-users who are engaged in the scientific research and only when the goods are supplied and are used for the same purposes. 

18% GST applicable on Construction of Flats to be given on Lease
The Appellate Authority for Advance Ruling in Maharashtra has held that 18% GST is applicable to the construction of flats that are being constructed with the aim leasing out the property. The indirect tax levied here is applicable to State Development bodies that construct and lease out homes for long periods of times, usually 99 years. According to the AAAR, such a transaction involves a composite supply of works contract in relation to the construction of a complex, building ie, flats which are intended to be handed over to the buyer and will attract tax at a GST rate of 18%. 

For more updates on GST and GST Compliance, visit www.avalara.com