Case Law Details
In re Sodexo Food Solutions India Private Limited (GST AAR Tamil Nadu)
Whether entry 7 (i) covers canteens located in any establishment and Circular No. 28/ 02/2018-GST applies to canteens located in any type of establishment and liable to 5% GST vide Notification No. 11/2017-CT (Rate) as amended vide notification No. 46/2017-CT (Rate) dated 14.11.2017
The applicant vide their letter dated 14/08/2018 have stated that the Government have issued Notification No. 13/2018-Central Tax (Rate) dated 26th July 2018 which amends the original Notification 11/2017-CT(Rate) dated 28th June 2017; As per the Notification 13/2018-CT(Rate), the old entry of S.No. 7(i) under Notification 11/2017 has been substituted by a new entry which states that supply of food and beverages in canteens, mess, cafeteria or dining spaces of an institution such as a school, college, hospital, industrial unit, office would be liable to 5% GST under entry 7(i).; Also the said notification 13/2018 replaced the old entry 7(v) under Notification 11/2017. In the light of the above amendments in the GST rate for Supply of canteen food services, the applicant requested to withdraw the Advance Ruling Application filed before the authority.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMIL NADU
Note : Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated
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