Canteen Services provided in Customer’s premises taxable at 18% GST as outdoor catering service

In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat) Issue- One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ? Held – On perusal of the copy of the agreement submitted by the applicant, it is evident that the service recipient has engaged the applicant for running of the canteen for their wor...