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Case Law Details

Case Name : In re M/s Elior India Catering LLP (GST AAR Karnataka)
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In re M/s Elior India Catering LLP (GST AAR Karnataka) i. Whether, in the facts and circumstances of the case, the services rendered by the applicant under cash & carry model are in the nature of ‘services provided by canteen’ as per Sl. No. 7(i) or ‘outdoor catering services’ as per Sl. No. 7(v) of Notification No. 11/2017 – Central Tax (Rate) [as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017]? The supply of goods being food or any other article for human consumption or any drink provided by the applicant under cash and carry model where in the items are prepa...
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