Page 202 - GSTL_3rd September 2020_Vol 40_Part 1

136 GST LAW TIMES [ Vol. 40
en by the Council. Therefore, the supply of food by the applicant in the premises
of client, whether prepared in that place or brought and served is more appro-
priately covered by the description at Sl. No. 7(v) of the Notification No.
11/2017-State Tax (Rate), issued in G.O.Ms No. 110, Revenue (CT-II) Depart-
ment, dated 29-6-2017 and is liable to tax at 9% CGST and 9% SGST.
18. Further, GST Council in the 27th Council Meeting held on 4th May,
2018, discussed and on 21-7-2018, the following decision as given in the press
note was taken and the same is reiterated below :
Rationalize entry relating to composite supply of food and drinks in restau-
rant, mess, canteen, eating joints and such supplies to institutions (educa-
tional, office, factory, hospital) on contractual basis at GST rate of 5%; and
making 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 occa-
sional in nature.
19. To effect the above decision of the Council, the Notification No.
46/2017-State Tax (Rate), issued in G.O.Ms No. 280, Revenue (CT-II) Depart-
ment, dated 12-12-2017 was amended vide Notification No. 13/2018-State Tax
(Rate), issued in G.O.Ms No. 171, Revenue (CT-II) Department, dated 20-8-2018
as follows :
In the said notification, in the Table :-
(ii) against serial number 7, -
(a) for item (i) and the entries relating thereto in columns (3), (4)
and (5), the following shall be substituted, namely :-

(3) (4) (5)
“(i) Supply, by way of or as part of 2.5 Provided that
any service, of goods, being food or credit of input
any other article for human consump- tax charged
tion or any drink, provided by a res- on goods and
taurant, eating joint including mess, services used
canteen, whether for consumption on in supplying
or away from the premises where such the service has
food or any other article for human not been taken
consumption or drink is supplied, oth- [Please refer
er than those located in the premises of to Explanation
hotels, inns, guest houses, clubs, no. (iv)]
campsites or other commercial places
meant for residential or lodging pur-
poses having declared tariff of any unit
of accommodation of seven thousand
five hundred rupees and above per
unit per day or equivalent.
Explanation 1. - This item includes such
supply at a canteen, mess, cafeteria or
dining space of an institution such as a
school, college, hospital, industrial
unit, office, by such institution or by
any other person based on a contractu-
al arrangement with such institution
for such supply, provided that such
supply is not event based or occasional.
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