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2024 (2) TMI 1351 - AUTHORITY FOR ADVANCE RULING, TAMILNADUClassification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service? - HELD THAT:- The activity to be undertaken by the Applicant viz. supply of food and beverages for a consideration is 'supply of service' - the service rendered by the Applicant falls under the Tariff/Service code 996337. Whether the service will not fall under 'Outdoor Catering Service'? - HELD THAT:- The activity undertaken by the Applicant will not fit into the explanation given for 'Outdoor catering'. The restaurant service covers only services provided by restaurant, mess or canteen, thereby, the activity to be undertaken by the Applicant, that providing catering service under a contract to Industries would not be covered under 'restaurant service'. The said activity of the Applicant would not be covered under 'outdoor catering service' as it is not an event based or an occasional service. It will not be covered under 'hotel accommodation' and also not a 'specified premises'. Thus the service to be undertaken by the Applicant does not fall under 7(i) to 7(v) of the description given in the said Notification. Therefore, the catering services of the Applicant under a contract would be falling under entry No. 7(vi), being the residual entry and thereby attract 9% CGST and 9% SGST as per Notification No. 11/2017-State Tax (Rate) dated 30.06.2017.
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