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the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers / employees of the recipient would not alter the nature of service

Shanti Prime Publication Pvt. Ltd.

Rate of Tax —  The supply of services by M/s. Rashmi Hospitality Services Private Limited (GSTIN 24AACCR5234QIZ2) is covered under Sr. 70) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/201 7-State   Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%).Rashmi Hospitality Services Private Limited [2018] 2 TAXLOK.COM 024 (AAR-Gujarat)