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5% GST payable on Food supplied under cash & carry model
Case Law Details
- Case Name
- In re M/s Elior India Catering LLP (GST AAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Karnataka, Advance Rulings
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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 th...





