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The application is dismissed having been withdrawn by the applicant.

Shanti Prime Publication Pvt. Ltd.

Withdrawal of Advance Ruling application — CGST, 2017 – Classification of services – The applicant is a services provider company i.e. it prepares food at recipient premises or within the office in some cases using their own manpower by using infrastructure such as electricity, water and cooking gas provided by the establishment. Payment of supplies is received from the company. The applicant normally charges GST @ 18% classifying their services under heading 996333 as outdoor catering. The Applicant sought Advance Ruling that “Whether clarification F.No 354/03/2018 dt.08.01.2018 is also applicable to “Industrial Canteen”? The Applicant withdrew its aforesaid Application. Thus, same is dismissed as withdrawn.Forbes Facility Services Private Limited [2018] 3 TAXLOK.COM 51 (AAR-Rajasthan)

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