GST on catering services provided under B2B Model & B2C Model

In re Ismail Ahamad Soofi (GST AAR Maharashtra) Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 dated 28th June 2017 as amended by the Notification No. 46/2017-Central Tax (Rate) dated 14th November 2017 or as outdoor catering services under Entry. No 7(v) of the said Notification? The supply of catering services provided by the applicant cannot be considered to be in the nature of “outdoor catering” service – the clients of the appl...