Rate of Tax — CGST Act, 2017 and the GGST Act, 2017 - The Appellant is having business of caterers and supply food, beverages and other eatables (nonalcoholic drinks) complete services at various places of their customers, who have in house canteens at their factories. The appellant submitted that it normally charges GST @ 18% classifying their services under heading 9963 as ‘outdoor catering’. The Appellate Authority confirm the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) 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.11/2017-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, In Re…. [2018] 02 TAXLOK.COM 359 (AAAR-Gujarat)