Karnataka AAR Rejects Advance Ruling Application of Cheftalk Food

In re Cheftalk Food And Hospitality Services Pvt. Ltd (GST AAR Karnataka) The Karnataka Authority of Advance Ruling (AAR) has rejected an application filed by Cheftalk Food And Hospitality Services Pvt. Ltd. The company, engaged in providing catering services, including to Indira Canteen, sought an advance ruling on whether a subsidy received from the state government constitutes part of the “consideration” under Section 2(31) of the CGST Act. However, the AAR declined to admit the application. The rejection was based on Section 98(2) proviso (i) of the CGST Act, 2017, which prohi...