The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Sodexo Food Solutions India Private Limited, the applicant, seeking an advance ruling in respect of the following questions.
Whether catering services which involve operating and managing the canteens/cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ?
Whether retail services of cooking and serving food and beverages by canteens, cafeteria etc, provided by the canteen/cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ?
The preliminary hearing in the matter was held on 1804.2018 and the Final hearing was held on 05.06.2018. However the applicant has filed letter dated 14.08.2018 received on 20.082018 in this office with request to grant the permission to withdraw application.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed without going into the merits or detailed facts of this advance ruling application by this authority.
ORDER
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA-46/2017-18/B-90 dated 20/08/2018
The Application in GST ARA-01 of Sodexo Food Solutions India Private Limited, vide reference ARA No. 46 dated 27.03.2018 is disposed off as being withdrawn unconditionally.