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Case Law Details

Case Name : In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA- 46/2017-18/B-90
Date of Judgement/Order : 20/08/2018
Related Assessment Year :
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In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra)

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sodexo Food Solutions India Private Limited, the applicant, seeking an advance ruling in respect of the following questions :

  • Whether catering services which involve operating and managing the canteens / cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 as amended vide Notification 46/2017) ?

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