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

Gujarat AAAR upholds findings of AAR, rules that supply of food & beverages at in-house factory canteens of customers / clients constitutes “outdoor catering service” liable to GST at 18% under Sr. No. 7(v) of Notification No. 11/2017-Central Tax / State Tax (Rate); Notes that, in the present case, the service recipient has engaged the appellant for running of the canteen and rates for the meal, snacks, tea have been fixed and payable by the service recipient whereas ...