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Goods and Services Tax

GST on Utility Charges: Loyal Hospitality Pvt. Ltd. Case

Case Law Details

Case Name
In re Loyal Hospitality Pvt. Ltd. (GST AAR Karnataka)
Date of Judgement/Order
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In re Loyal Hospitality Pvt. Ltd. (GST AAR Karnataka) Loyal Hospitality Pvt. Ltd., operating under the brand ‘Kitchens @,’ offers comprehensive kitchen infrastructure and technology services to restaurant and food brands, referred to as Restaurant Partners. The company operates centralized remote kitchens equipped with essential infrastructure, including kitchen equipment, tools, utilities, and technological support. This setup allows Restaurant Partners to efficiently prepare and deliver their food products to customers. Loyal Hospitality charges an agreed service fee for providin...
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