5% GST payable on Food supplied under cash & carry model

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 noti

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