Page 205 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : NAVNEETH KUMAR TALLA 139
(d) This entry covers supply of ‘out-
door catering’, provided by sup-
pliers providing ‘hotel accom-
modation’ at ‘specified premises’,
or suppliers located in ‘specified
premises’.
(e) This entry covers composite sup-
ply of ‘outdoor catering’ together
with renting of premises (includ-
ing hotel, convention center,
club, pandal, shamiana or any
other place, specially arranged
for organising a function) pro-
vided by suppliers providing
‘hotel accommodation’ at ‘speci-
fied premises’, or suppliers locat-
ed in ‘specified premises’.

22. In terms of the above amendment, from 1-10-2019, the supply of
food by the applicant to hospitals fall under Entry No. (ii) of S. No. 7 of Notifica-
tion No. 11/2017-State Tax (Rate), issued in G.O.Ms No. 110, Revenue (CT-II)
Department, dated 29-6-2017 and is subject to 5% GST with the condition of non-
availability of input tax credit.
23. Thus, the supply of food to hospitals by the applicant depends on
the time period (during which they are supplied) and will be subjected to tax as
per the provisions of Notification No. 11/2017-State Tax (Rate), issued in G.O.Ms
No. 110, Revenue (CT-II) Department, dated 29-6-2017 amended from time to
time.
24. In view of the forgoing facts, the Ruling is given as under :
Ruling

Q1. Whether the food supplied to hospital Ans : Yes
i.e. Government Hospitals, Private Hos-
pitals and Autonomous Bodies on out-
sourcing basis the GST is chargeable? If
GST is chargeable what is the tax rate?
Q2. If no GST is chargeable on the supply of Ans :
food the GST already paid by the Hospi- For the period from 1-7-2017 to
tals and remitted to Government is re- 26-7-2018 - 18% (CGST 9% +
coverable from my future Bills. SGST 9%)
For the period from 27-7-2018
onwards - 5% (CGST 2.5% +
SGST 2.5%)
Provided that credit of input tax
charged on goods and services
used in supplying the service has
not been taken

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GST LAW TIMES  3rd September 2020  221