2018 (10) TMI 596

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..... pply of food and beverages to the employees of clients / customers. Held that:- The application filed by the Applicant for advance ruling is dismissed as withdrawn. - AAR No. KAR ADRG 22/2018 - - - Dated:- 19-9-2018 - HARISH DHARNIA AND DR. RAVI PRASAD. M.P. MEMBER ORDER UNDER SUB-SECTION (4) OF SECTION 98 OF CENTRAL GOODS AND SERVICE TAX ACT, 2017 AND UNDER SUB-SECTION (4) OF SECTION 9 .....

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..... 18042900080695 dated 12.04.2018. 2. The Applicant is engaged in supply of cooked food beverages and undertakes the following two, separate nature of transactions for its customers. a) Transaction 1 : Supply of cooked food and beverages to the employees of the customers within designated area (generally the cafeteria / canteen) of the client s premises. b) Transaction 2 : Over .....

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..... as mess/canteen services and exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. iii. Whether, over the counter supply of food beverages (including MRP Products) by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., .....

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