Classification of Service — The Applicant, M/s. Gurukrupa Hospitality Services has submitted that the applicant is having business of supplying foods, snacks, beverages etc. to the consumers/clients as per agreement with them. They sought for clarification regarding applicability of tax rates (5% or else) on the services provided or to be provided by them to one of their client who is also registered person. In the present case, services in connection with catering are provided by the applicant at a place other than a place of the applicant. Further, 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 provided by the applicant. Up to 25.07.2018, the said supply of servicesattracting GST @ 18%. W.e.f. 26.07.2018, the said supply of servicesattracting Goods and Service Tax @ 5%. — Gurukrupa Hospitality Services, In Re…[2019] 15 TAXLOK.COM 137 (AAR-Gujarat)