Once the service being provided by the appellant is covered under ‘outdoor catering’ service in terms of the Notifications issued under the CGST Act, 2017 and the GGST Act, 2017, the category under which the license has been issued to the appellant under the Food Safety and Standards Act would not make any difference on the taxability of the service provided by the appellant. For the same reasons, the provisions of Factories Act, 1948 are also not relevant to determine the nature of service provided by the appellant.
In re A2Z Infra Engineering Ltd (GST AAAR Chattishgarh) Heard the appellant’s arguments, wherein they have contested the ruling pronounced by the Advance Ruling Authority in respect of the prime objective of CSPDCL as well as the rate of tax applicable on the supply being made to it. Hence, the moot issue before us is […]
