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2020 ] IN RE : NAVNEETH KUMAR TALLA 131
(i) They are dealing with supply of food to MNG Cancer Hospi-
tal Hyderabad (Autonomous Body) on outsourcing basis to
patients of MNG Cancer Hospital.
(ii) The applicant requested to clarify :
(a) whether Food supplied to Hospitals i.e. Government
Hospital, Private Hospitals and Autonomous Bodies
on outsourcing basis, GST is chargeable?
(b) If GST is chargeable what is the tax rate? If no GST is
chargeable on the Supply of food, the GST already
paid by the Hospitals and remitted to Government is
recoverable from their future bills?
4. This being the case : Consequent upon receipt of the application filed
by M/s. Navneeth Kumar Talla, the jurisdictional officer i.e. Assistant Commis-
sioner (State Tax) Charminar Circle, was requested vide this office letter CCT’s
Ref. No. A.R.Com/22/2018, dated 11-9-2019 inform, whether the questions
raised in the application is already pending or decided in any proceedings in the
case of the applicant under any of the provisions of the GST Act, 2017 and also
requested to offer his/her comments on the points raised in the application.
5. The Assistant Commissioner (State Tax), Charminar Circle, vide his
reply dated 1-4-2019, stated that there are no issues pending before him with re-
gard to issues raised by the applicant.
6. In view of the reply given by the Jurisdictional Officer, the applica-
tion filed by M/s. Navneeth Kumar Talla was admitted and a personal Hearing
was given to the applicant.
7. The case is posted on 4-12-2019 at 3.00 p.m., Sri G. Ashok Kumar Au-
thorised Representative of M/s. Navneeth Kumar Talla has appeared for the per-
sonal hearing and reiterated the following written submissions which were al-
ready submitted. It was submitted that :
 As per the Notification No. 8/2017-Integrated Tax (Rate), dated
28-6-2017 as per the Chapter 99 Section 6 HSN Code 9963 Para (V)
Supply, by way of or as part of any service or in any other manner
whatsoever in outdoor catering wherein goods, being food or any
other article for human consumption or any drink (whether or not
alcoholic liquor for human consumption), as part of such outdoor
catering and such supply or service is for cash, deferred payment or
other valuable consideration the rate of tax is 18%.
 The Hospital Authorities have filed a letter to Commissioner (ST)
for clarification of rate of tax under GST regarding supply of food to
Hospital. The Commissioner (ST) vide letter CCT’s Ref. No.
A(1)/15/2018, dated 5-2-2018 replied to the Hospital Authorities
regarding rate of GST on food and beverage services will be charge-
able as per Notification No. 11 of 2017 and advised to file an appli-
cation for clarification on Advance Ruling before Advance Ruling
Authority for authenticity.
8. Further, it was also contended that the Government of India Ministry
of Finance Department of Revenue Tax research unit has given certain clarifica-
tion regarding levy of GST on health care services provided by a clinical estab-
lishment and food supplied to the patients as per Circular No. 32/06/2018-GST,
dated 12-2-2018 at Sl. No. 5(3) as under :

GST LAW TIMES  3rd September 2020  213