AAR: Supply of food to Hospitals on outsourcing basis not exempt from GST, taxable at 5%

Telangana AAR holds that food supplied to Hospital on outsourcing basis is liable to GST, taxable at the rate of 5% (w.e.f. July 27, 2018) with a condition of non-availability of ITC and 18% for prior period in terms of Notification no. 11/2017:; Records that the Applicant is dealing in supply of food to MNG Cancer Hospital Hyderabad on outsourcing basis to its patients and prepares food using his own labour at the premises of hospitals, who are the recipient of the serv...