AAR : Food supplied at in-house factory canteens, taxable at 18% as 'outdoor catering'

Gujarat AAR holds that supply of food & beverages at in-house factory canteens of customers / clients constitutes “outdoor catering service” liable to GST at 18%; Perusing the agreement, AAR notes that applicant is engaged for running of canteen for recipient’s workers / employees, where the menu & rates thereof is decided by such recipient; Applicant provides catering service to recipient and not to its workers / employees and hence, is not in nature of service...