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GST - Highlights / Catch Notes

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Classification of services - Restaurant Service or Outdoor ...


Food Services for NTPC Anta Employees Classified as "Restaurant Service" Under HSN 9963.

July 26, 2022

Case Laws     GST     AAR

Classification of services - Restaurant Service or Outdoor Catering Service - providing services relating to supply of food to the employees of NTPC Anta at the premises rented from them - the activities of selling articles for human consumption at pre-decided rates to the employees of the recipient at canteen of NTPC, Anta by the applicant would be fall under the ‘restaurant service’ and are classifiable under HSN 9963 - AAR

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