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2018 (10) TMI 596

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..... SUB-SECTION (4) OF SECTION 98 OF KARNATAKA GOODS AND SERVICES TAX ACT, 2017 M/s Compass Group (India) Support Services Private Limited, ("Compass India") is a private limited company having its registered office at #426, 4th Floor, Tower-A, Spaze 1-Tech Park, Sohna Road, Sector 49, Gurugram-122 018 and also having local office at #18/1, ITPL Service Road, Doddanekundi Sports Club, Mahadevpura Po .....

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..... r the counter supply of food and beverages to the employees of clients / customers, which include products which are required to have Maximum Retail Price (MRP) mentioned on the packages under the Legal Metrology Act, 2009. 3. In view of the above, the Applicant has sought for Advance Ruling on the following four questions : i. Whether, cooking and subsequent supply of food by the Applicant to e .....

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

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