Page 119 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : GURUKRUPA HOSPITALITY SERVICES 221

2020 (36) G.S.T.L. 221 (A.A.R. - GST - Guj.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri G.C. Jain and R.B. Mankodi, Members
IN RE : GURUKRUPA HOSPITALITY SERVICES
Ruling Order No. GUJ/GAAR/R/18/2019, dated 28-8-2019 in Application
No. Advance Ruling/SGST & CGST/2018/AR/19
Food and Beverages services - Agreement with one of their client for
running of canteen and its total affairs including supply of snacks, tea - Rates
for meal, snacks, tea have been fixed and payable by recipient - Menu required
to be decided by canteen committee of recipient - Applicant, a caterer provid-
ing service from other than his own premises to recipient - Applicant provid-
ing service to recipient and not to workers/employees of recipient - Up to 25-7-
2018, such supply covered as “Accommodation, food and beverages services”
as a part of “Outdoor Catering Services” under Serial No. 7(v) of Notification
No. 11/2017-C.T. (Rate) as amended up to 25-7-2018 corresponding State Notifi-
cation attracting GST @ 18% (CGST : 9% + SGST : 9%) - Amendment of Notifi-
cation No. 11/2017-C.T. (Rate) by Notification No. 13/2018-C.T. (Rate) restrict-
ing scope of outdoor catering under 7(v) to supplies in case of outdoor/indoor
functions that are event based and occasional in nature - After amendment
said supply of services taxable under “Accommodation, food and beverages
services” covered by Serial No. 7(i) of Notification No. 11/2017-C.T. (Rate) -
Attracting GST @ 5% (CGST : 2.5% + SGST : 2.5%). [paras 5.4, 5.7, 5.8, 5.9, 6.1,
6.2, 6.3, 7]
Ruling partly in favour of assessee
CASE CITED
Indian Coffee Workers’ Co-Op. Society Ltd. v. Commissioner
— 2014 (34) S.T.R. 546 (All.) — Referred .................................................................................... [Para 5.6]
DEPARTMENTAL CLARIFICATION CITED
C.B.E. & C. Circular No. 28/02/2018-GST, dated 8-1-2018 ..................................................... [Paras 5.2, 5.5]
REPRESENTED BY : Shri Premal Shah, CTP, for the Assessee.
[Order]. - The Applicant, M/s. Gurukrupa Hospitality Services has sub-
mitted that the applicant is having business of supplying foods, snacks, beverag-
es 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 pro-
vided or to be provided by them to one of their client who is also registered per-
son.
2. The Applicant, vide their letter dated 12-4-2018, has submitted that
they have entered into an agreement with one of their client for running of can-
teen and its total affairs including supply of snacks, tea, lunch and dinner to its
employee and workers. Further, as per the agreement the applicant has to supply
food and other things at their canteen place according to the conditions men-
tioned in the agreement and also abide by the terms and conditions given in the
agreement. The Applicant has mentioned that they will be provided some of the
equipment by their client for such activity. The concern of the Applicant is what
will be the rate of tax to be charged to the client.

GST LAW TIMES  14th May 2020  119