Classification of supply—The Applicant is engaged in supply of cooked food & beverages and undertakes the following two, separate nature of transactions for its customers.
a) Transaction 1 : Supply of cooked food and beverages to the employees of the customers within designated area (generally the cafeteria / canteen) of the client’s premises.
b) Transaction 2 : Over the counter supply of food and beverages to the employees of clients / customers, which include products which are required to have Maximum Retail Price (MRP) mentioned on the packages under the Legal Metrology Act, 2009.
3. In view of the above, the Applicant has sought for Advance Ruling on the following four questions :
i. Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
ii. Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
iii. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
iv. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint/mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
Held that :- The application filed by the Applicant for advance ruling is dismissed as withdrawn [2018] 4 TAXLOK.COM 012 (AAR-Karnataka)