AAR: Supply of prepared food to companies for their employees, constitutes 'outdoor catering' services

Preparation of food in own kitchen and supply to various companies for distribution to their employees, liable to GST at 18% as “outdoor catering service” under SAC Code 99633 in terms of Notification No. 11/2017-Central Tax (Rate); AAR rejects applicant’s claim that said activity qualifies as ‘canteen’ activity chargeable to 5% GST under Notification No. 46/2017-Central Tax (Rate); Referring to dictionary meanings of the terms ‘restaurant’ & ‘canteen’, ...