Merit Hospitality Services (P.) Ltd., In re

Date: May 5, 2018

Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): B.V. BORHADE AND PANKAJ KUMAR
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Subject Matter

Services provided by an outdoor caterer to the employees of a company are not restaurant/canteen services. GST chargeable@18%

ClassificationZero-rated Supply

Summary

The company is registered as "Outdoor Caterers" under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business of supply, by way of and as a part of and in any other manner wha…

(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 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 the MGST Act"] by Merit Hospitality Services Private Ltd., the appl…

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