Coffee Day Global Ltd., In re
Date: July 26, 2018
Subject Matter
Supply of non-alcoholic beverages to SEZ units using coffee vending machines does not qualify as zero rated supply
Summary
The Applicant is engaged in supply of non-alcoholic beverages to SEZ units using coffee vending machines. The applicant sought advance ruling on the following issue : "Whether supply of non-alcoholic beverages to SEZ units using coffee ven…
1. M/s Coffee Day Global Limited, 23/2, 6 th Floor, Vittal Mallya Road, Bangalore – 560 001, having GSTIN number 29AABCA5291P1Z3, have filed an application, on 18.01.2018, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copy of challan for Rs.5,000/- b…