AAR : Right to credit not absolute, rejects Café Coffee Day’s plea to discharge 18% GST

AAR holds that applicant, serving food and non-alcoholic beverages in restaurant, is not entitled to pay GST at 18% (CGST+SGST) and claim ITC as services offered are classifiable under specific heading attracting GST at 5% without ITC; Referring to term ‘provided that’, used in column 5, applicant contended that Notification No. 46/2017 – Central Tax (Rate) dated November 14, 2017 applies only where applicant does not avail ITC and does not prev...