AAR : Catering services to Industry/Corporate under B2B & B2C model, taxable at 5% under amended Notification No. 11/2017

Maharashtra AAR holds that catering services provided by applicant under B2B and B2C model to Industry/Corporates/their employees, shall be classified as canteen/restaurant services under Entry No. 7(i) of Notification No. 11/2017 as amended by Notification No. 46/2017 dated November 14, 2017; Rejects Revenue’s contention that applicant is liable to pay GST @ 18% as ‘outdoor catering’ in terms of Entry No. 7(v) of Notification No. 11/2017; Notes that from a reading of c...