Case-1: Mountain Trail Foods (P.) Ltd.  110 taxmann.com 433 (AAR – KARNATAKA)-Sale of Packaged Foods and Items which require further processing
The sale of packed items like packaged food products which cannot be consumed as is basis and that needs further cooking operations and other packaged food products which are not processed by the applicant and sold as purchased are taxable at the appropriate rates and are not covered under the tax rate applicable to Group 99633 (HSN Code) as those relates only to services.
Case-2: Square One Homemade Treats  110 taxmann.com 494 (AAR – KERALA)-Sale of ready to eat food items by a Bakery
A restaurant is a place of business where food is prepared in the premises and served based on the orders received from the customer. In the instant case it is a bakery, where ready to eat items are sold and mere facility is provided to have it from the shop. Therefore, resale of food & bakery products will not fall under restaurant services.
Case-3: Shimsha Infrastructures  110 taxmann.com 347 (AAR – KARNATAKA)-Taxability of Sub-contractor of independent houses under Pradhan Mantri Awas Yojana
The sub-contract of construction of independent houses by the applicant under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana is covered under sub-item (c) of item (iv) of serial number 3 of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 1/2018 Central Tax (Rate) dated 25.01.2018 and is liable to CGST at 6%. Similarly, the same is also liable to KGST at 6% under the Karnataka Goods and Services Tax Act, 2017.
Case-4: Juniper Networks Solution (P.) Ltd.  110 taxmann.com 350 (AAR – KARNATAKA)-Supply of Goods by Branch to ultimate consumer on behalf of other branch
Contract of AMC is between the JNSIPL, Maharashtra and the ultimate consumer and applicant is not a party to it. JNSIPL, Maharashtra is paying the taxes on these services and they shall be responsible for the delivery of the services to the consumer. The applicant, on request for goods to execute the contractual obligation, delivers the goods from his account to the ultimate consumer and raises the invoice on JNSIPL, Maharashtra. The delivery of spares is a bill to ship to transaction and the ultimate delivery of the spares is on the account of JNSIPL, Maharashtra to the consumer for the purpose of AMC services undertaken by JNSIPL, Maharashtra on which IGST is paid in Maharashtra, rightly so.
The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, where invoice is raised against M/s JNSIPL, Maharashtra and the goods are delivered to the ultimate consumer of M/s JNSIPL, Maharashtra, would not amount to a supply to the ultimate consumer under the GST Act. However, the supply is made to M/s JNSIPL, Maharashtra and invoice needs to be raised on them.
Case-5: VFS Global Services (P.) Ltd.,  110 taxmann.com 180 (AAR – MAHARASHTRA)-Taxability of Charges collected on behalf of Municipal Corporation and applicant being paid on per transaction basis
Municipal Corporation of Greater Mumbai, awarded contract to applicant for Operating Citizen Facilitation Centres (CFCs) at various locations of MCGM ward premises in Mumbai for which the consideration is payable on per transaction/receipt basis. There are many services provided by MCGM to Citizens against which it collects taxes like water tax, property tax etc. These services are provided by MCGM directly to citizens and amounts/tax payable by citizens against such services are collected by applicant on behalf of MCGM. Applicant accept Cash from Citizens in premises of Collection Centers provided by MCGM, acknowledge the same through MCGM receipts, daily Cash collection is deposited in MCGM bank account, and the applicant neither visits any site/location for services performed by MCGM nor do they conduct any survey or prepare any report in respect of services provided by MCGM. For performing such services the applicant uses its own manpower, all types of Consumables, such as, Computers, Printers, House Keeping Materials, etc. other than Blank Receipts.
The contract very clearly states that agreement between is for work of Operating Citizen Facilitation Centres/Collection Centres at various Locations of MCGM for 5 years on per transactions basis at Rs.29.45 (Rupees twenty nine and paise forty five only) per transaction for pilot period of two months and thereafter for five years. The contract nowhere specifies separately for supply of goods, namely, computers, other consumables, etc. Therefore, we find that the computers, other consumables, etc. are being used by the applicant on their own account and that too for the purpose of providing services for the work of Operating Citizen Facilitation Centres/Collection Centres at various Locations of MCGM. Hence, we find that their supply is of services only and are in the nature of pure services. However we agree to their submission that their role starts only after MCGM has provided services to citizens for which periodical bills/invoices are issued by MCGM. The role of the applicant starts only after the supply of goods/services are rendered by MCGM and hence it cannot be said that they are rendering service by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution. Since we have found that the supply in the subject case is in the nature of pure services, in such a case provisions of Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) Dated 28th June 2017 will not be applicable.