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HRPL RESTAURANTS PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

MILIND KAVATKAR
AMIT KUMAR MISHRA
Pet. Counsel
Rutvij Modi
Divya Soni
Res. Counsel
---

Petitioner / Applicant

HRPL RESTAURANTS PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Feb 22, 2023
Order No.

GUJ/GAAR/R/2023/08

Citation

2023(2) TAXREPLY 7060
Original Order
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ORDER

M/s. HRPL Restaurants P Ltd., 1201-1204, 1301-1302, Elenza Vertax, 12, 13 Floor, Sindhu Bhavan Road, Bodakdev, Ahmedabad-380059 [for short — ‘applicant’] is registered under GST and their GSTIN is 24AAHCR3681C1ZJ. 2. The applicant runs a chain of restaurants/eating joint namely [a] 1944 the HOCCO Kitchen; [b] HOCCO eatery; & [c] Huber and Holly. The applicant operates under two business models viz [i] company owned restaurants & [ii] franchise restaurants. The applicant has sold his ice cream division to South Korea’s Lotte Confectionery. 3. As far as ‘1944 the HOCCO Kitchen’ is concerned, the activities include: It’s a premium restaurant; these outlets have seating capacity with air conditioning where food or ice cream or both is served as per the desire of the customer; the menu includes Punjabi food. Pay bhaji, Snacks, Ice cream, etc; 4. As far as 'Th....

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