AAR : Foods supplied in canteens of office, factory etc., taxable @5%, supply thereof with ‘transportation’ taxable @ 18% as ‘Composite Supply

Telangana AAR holds that the activity of Supply of food  in canteens of office, factory, hospital, college, industrial unit etc. on contractual basis (except supply not event based or on specific occasions)  constitutes  supply of service in terms of amended Notification 13/2018 - Central Tax (rate), taxable at 5% GST (with no ITC); Refers to Circular No. 28/2/2018 dated  January 08, 2018 which clarified that supply of food or drink provided by a mess or c...