Jothi Catering Services ., In re
Date: November 16, 2023
Subject Matter
Supply food and beverages to the client’s premises but not involving in the distribution of food at the client’s premises falls under SAC '9963 37' (Other contract food services) attracting 18% GST
Summary
1. The various sections of the GST Act mentioned in the given case law are Section 7 of the CGST Act, 2017, and Notifications No.11/2017-CT(Rate) dated 28.06.2017 and No.20/2019-CT(Rate) dated 30.09.2019. 2. Summary of the given case law: The c…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s Jothi Catering Services, 127-1, Thottasalai Veethi, Valayapalayam Pirivu, Kaduvettipalayam Post, Via Karumathampatti, Coimbatore 641659 (hereinafter called as ‘the Applicant’) are registered under the GST Acts with GSTIN: 33BCLP,18525M1Z6. 2.1 The Applicant submitted a copy of challan evidencing payment of applicatio…