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        Classification of supply - supply of service or not - activity of supply of food by the Applicant - Tariff/Service code - restaurant service or Outdoor Catering Service? - The AAR ruled that the proposed activity of supply of food by the Applicant falls under 'other contract food service' under SAC 996337, attracting 18% GST, as per Notification No. 11/2017-CT(Rate) dated 28.06.2017 amended by Notification No. 20/2019-CT(Rate) dated 30.09.2019.

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