Page 125 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : GURUKRUPA HOSPITALITY SERVICES 227
of various services as recommended by Goods and Services Tax Council in its
28th meeting held on 21-7-2018. The Explanation 1 inserted at column (3) at Sl.
No. 7(i) of the Table to Notification No. 11/2017-Central Tax (Rate), dated 28-6-
2017, reads as under :
Explanation 1. - This item includes such supply at a canteen, mess, cafeteria
or dining space of an institution such as a school, college, hospital, industri-
al unit, office, by such institution or by any other person based on a contrac-
tual arrangement with such institution for such supply, provided that such
supply is not event based or occasional.
6.2 By above amendment, the entry relating to composite supply of
food and drinks in restaurant, mess, canteen eating joints and such supplies to
institutions (Educational, office, factory, hospital) on contractual basis is rational-
ize at GST rate of 5% and made it clear that the scope of outdoor catering under
7(v) is restricted to supplies in case of outdoor/indoor functions that are event based and
occasional in nature.
6.3 In view of the above, after amendment of Notification No. 11/2017-
Central Tax (Rate), dated 28-6-2017, made vide Notification No. 13/2018-Central
Tax (Rate), dated 26-7-2018, the said supply of services of the applicant is taxable
under the category of “Accommodation, food and beverages services” and is
covered under Sr. No. 7(i) of the Table to Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017, as amended, issued under the Central Goods and Ser-
vices Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate), dated 30-6-
2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017,
attracting GST @ 5% (CGST : 2.5% + SGST : 2.5%).
7. In view of the foregoing, we rule as under -
RULING
(A) Up to 25-7-2018, the said supply of services by M/s. Gurukrupa
Hospitality Services is covered under Sr. No. 7(v) of the Table to the
Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, as
amended up to 25-7-2018, issued under the Central Goods and Ser-
vices Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate),
dated 30-6-2017, as amended up to 25-7-2018, issued under the Gu-
jarat Goods Services Tax Act, 2017, attracting GST @ 18% (CGST :
9% + SGST : 9%).
(B) W.e.f. 26-7-2018, the said supply of services by M/s. Gurukrupa
Hospitality Services is covered under Sr. 7(i) of the Table to Notifi-
cation No. 11/2017-Central Tax (Rate), dated 28-6-2017, as amend-
ed, issued under the Central Goods and Services Tax Act, 2017 and
Notification No. 11/2017-State Tax (Rate), dated 30-6-2017, as
amended, issued under the Gujarat Goods and Services Tax Act,
2017, attracting Goods and Service Tax @ 5% (CGST : 2.5% + SGST :
2.5%).

_______

GST LAW TIMES  14th May 2020  125